The Global Employer: Focus on Global Immigration and Mobility 2016-2017 Publication Cover_CSB46984_PO'Brien_GS_A5_Global Mobility 2017_ 8-17-16.indd 1 8/17/2016 2:50:08 AM The Global Employer: Focus on Global Immigration & Mobility 2016-2017 Baker & McKenzie © Baker & McKenzie 2016 All rights reserved. This publication is copyright. Apart from any fair dealing for the purpose of private study or research permitted under applicable copyright legislation, no part may be reproduced or transmitted by any process or means without the prior permission of the editors. Save where otherwise indicated, law and practice are stated in this volume as of March 2015. IMPORTANT DISCLAIMER: The material in this volume is of the nature of general comment only and is not intended to be a comprehensive exposition of all potential issues arising in the context of a cross-border or multi-jurisdictional transaction, nor of the law relating to such issues. It is not offered as advice on any particular matter and should not be taken as such. Baker & McKenzie, the editors and the contributing authors disclaim all liability to any person in respect of anything done and the consequences of anything done or permitted to be done or omitted to be done wholly or partly in reliance upon the whole or part of this volume. Before action is taken or decision not to act is made, specific legal advice should be taken in light of the relevant circumstances and no reliance should be placed on the statements made or documents reproduced in this volume. Baker & McKenzie International is a Swiss Verein with member law firms around the world. In accordance with the common terminology used in professional service organizations, reference to a “partner” means a person who is a partner, or equivalent, in such a law firm. Similarly, reference to an “office” means an office of any such law firm. Editor’s Note On behalf of Baker & McKenzie’s Global Immigration and Mobility practice group, I am thrilled to share with you the newest edition of The Global Employer: Focus on Global Immigration and Mobility. This handbook is a product of the efforts of numerous lawyers throughout Baker & McKenzie and selected local professionals at other firms. With more than 150 immigration professionals in over 40 countries, Baker & McKenzie’s Global Immigration & Mobility practice group is uniquely positioned to provide a full suite of legal services to clients. This handbook, which provides an overview of the business and legal considerations associated with global mobility assignments, is one of the many valuable resources made available to multinational companies which move employees around the world. The product of over 60 years of experience, the information found on the following pages is tailored to the feedback we have received from our clients who move employees globally. We are thankful for this input and invite you to let us know what we can do to make this tool more useful to you and your colleagues. As you would expect, we would be happy to be contacted directly. Contact information for our authors is just a few pages farther in this book. Betsy Stelle Morgan Editor in Chief Tel: +1 312 861 8944 [email protected] * Disclaimer: In order to keep the text concise, we will be using the masculine pronoun “he,” as opposed to “he or she,” when necessary. The pronoun is intended to encompass both genders. Baker & McKenzie Offices Argentina - Buenos Aires Austria - Vienna Baker & McKenzie Sociedad Civil Baker & McKenzie Avenida Leandro N. 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