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foreign assignment

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Definition: A foreign assignment is a transfer of rights or property from one person to another in a foreign country or another jurisdiction . It can also refer to a task, job, or appointment given to someone in a foreign country.

Example: A company based in the United States sends one of its employees to work in their branch office in Japan. This is a foreign assignment because the employee is being transferred to a different country to work.

Explanation: In this example, the employee is being assigned to work in a foreign country, Japan. The transfer of the employee's rights and responsibilities from the US office to the Japan office is considered a foreign assignment.

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Diplomatic Encyclopedia

Learn to Speak the Language of Diplomacy

The world of diplomacy is full of unique terminology. The Diplomatic Encyclopedia defines some of these key terms, people, places, and practices so you can better understand how diplomacy works.

Consul General Francis Terry McNamara (behind the two armed guards) captains a barge of American and Vietnamese refugees out of Cần Thơ.

A person who is forced to leave their country due to conflict, persecution, or natural disaster and has crossed an international border in order to find safety in another country.

When Saigon fell in 1975, the rest of South Vietnam was also evacuating as quickly as possible. Approximately 100 miles away in Cần Thơ, Consul General Francis Terry McNamara saved hundreds of Vietnamese refugees by devising and leading a risky evacuation. Photo courtesy of the National Museum of American Diplomacy. 

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The procedure by which a nation becomes a party to an agreement already in force between other nations.

International agreements originally thought to be for lesser subjects than those covered by treaties, but now really treaties by a different name.

The chief of a diplomatic mission; the ranking official diplomatic representative of a country to the country to which s/he is appointed, and the personal representative of his/her own head of state to the head of state of the host country. Ambassador is capitalized when referring to a specific person (i.e., Ambassador Smith)

Ambassador extraordinaire and plenipotentiary

U.S. Department of State seal

American Institute in Taiwan

In 1979, the United States changed its diplomatic recognition of China from Taipei to Beijing. In the U.S.-People’s Republic of China Joint Communique that announced…

American Presence Posts (APP)

A special purpose overseas post with limited staffing and responsibilities, established as a consulate under the Vienna Convention. APPs are located cities outside the capital that are important but do not host a U.S. consulate. Typically these posts do not have any consular services on site, so the APP’s activities are limited or narrowly focused on priorities such as public outreach, business facilitation, and issue advocacy. Examples of American Presence Posts include: Bordeaux, France; Winnipeg, Canada; Medan, Indonesia and Busan, Korea.

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foreign assignment dictionary

Overseas Assignments

Transition Center

An overseas assignment translates to months of preparation and planning. U.S. government employees and their family members assigned to a U.S. embassy or consulate overseas can visit the Overseas Briefing Center (OBC) in Arlington, VA to use their collection of resources for researching overseas posts and the logistics of an international move. Hours of operation .

Country Bidding Information

  • OBC’s listing of country bidding resources assists in discovering more about an overseas location.
  • U.S. government employees and their eligible family members who are bidding on or assigned to a U.S. embassy or consulate overseas can access post-specific information via the OBC’s Post Info To Go websites. For more information, contact the OBC .

Resources for an International Move to a Mission Overseas

  • Activities to encourage curiosity and discovery
  • Quotes from kids who have experienced moving overseas
  • Games to prompt discussion, and more!
  • ZINES! A new series of Teen Zine tell the stories of kids who travel from post to post and their struggle to find their place in the world, figure out a new school, find new friends, manage relationships, and handle the bumps along the way. Overall resilience themes are incorporated, including maintaining a positive attitude, finding one’s meaning and purpose, active problem-solving, self-care as the key to well-being, supportive social relationships, and developing a growth mindset. Download a PDF of the first ZINE: Transitions   . Download a PDF of the second ZINE: Identity   .
  • The  Foreign Service Assignment Notebook: What Do I Do Now? offers invaluable information and guidance for an international move and assignment to a U.S. embassy or consulate abroad. Topics include: overview of a U.S. Mission, children in the Foreign Service, resilience, post research, packing to go, finances, family member employment, insurance, traveling with pets, and more.
  • For iOS:  Apple’s App Store
  • For Android:  Google Play

Learn about Allowances for an International Move

  • Department of State employees heading on assignment overseas are eligible for certain allowances, as outlined on the Office of Allowances website. Here is a quick guide to Allowances for Transitions .

Annual KidVid Contest

  • The Foreign Service Institute’s Overseas Briefing Center (OBC), in collaboration with the Foreign Service Youth Foundation (FSYF), hosts the annual worldwide KidVid Contest. Contestants submit an original video that depicts life for Foreign Service youth at their post. The purpose of this contest is to develop a library of videos that will help FS families anticipate what life overseas is like from a kid’s perspective. The Overseas Briefing Center administers the contest and FSYF awards cash prizes to winners.  Foreign Service youth, ages 10-18 who are posted overseas, are eligible to enter this contest.

Traveling with a Pet to an International Location Outside of the United States

  • Getting a pet to a foreign country involves understanding country-specific import restrictions, paperwork procedures, and the various offices involved in the process. OBC’s guidelines for pet shipping are invaluable to understanding Pets and International Travel . U.S. government employees heading to a U.S. embassy or consulate overseas can contact the OBC for detailed country-specific guidelines.

Online Training Resources for an International Assignment

  • Protocol for the Modern Diplomat – Ask OBC for this booklet designed to help readers master the basics of diplomatic protocol.

The Overseas Briefing Center staff is available to answer questions, share valuable resources, and assist with transition concerns. U.S. government employees assigned to an overseas U.S. Mission can contact the OBC  for more information.

U.S. Department of State

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Example sentences overseas assignments

Even spending a lot of time on short-term overseas assignments without having to relocate can entitle executives to a 20% 'disruption allowance'.
I have had several long-term overseas assignments while working for an international company.
Men get to the top by seeking out powerful mentors, demanding overseas assignments , attending executive programmes of top business schools and making sure they are in business critical roles.
In contrast, the tax-free allowances paid during overseas assignments (especially the housing allowances) are generally considered to be an incentive to serve overseas, as they can be quite generous.

Definition of 'assignment' assignment

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Definition of 'overseas' overseas

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International Assignments: Who's Going Where and Why?

What does the global-mobility landscape look like today?

According to global relocation services provider Cartus’ recent 2013 Trends in Global Relocation Survey, younger employees are most interested in taking international relocation assignments, with career development being the main reason, and sequential assignments are on the rise.

The survey’s findings shed light on who companies are moving (and where), what criteria they are using to select their mobile talent, and how they’re linking talent management to global mobility.

Assignee Demographics

The demographics of the expatriate population appear to be steady in terms of gender, with the percentages of both men (79 percent) and women (21 percent) shifting only slightly from 2012.

Generation X employees (56 percent) represent the largest age group of transferees. Baby Boomers (20 percent) posted a slight increase over 2012, while the youngest group—Millennials, or Generation Y (20 percent)—showed a significant increase.

Married expats with accompanying families are still the most common but have become a smaller percentage of global workers over the past six years. The category of those “married and traveling solo” has gained the most in percentage points over this period.

In general, younger, single male employees are showing the highest interest in global assignments, according to the survey. Women, Baby Boomers and employees with families are showing less interest in working abroad.

This profile holds true when the destination is an emerging market.

“Given the issues with schooling, housing and in many cases security, the lack of interest among assignees with families is not surprising,” the report said.

Some of the respondents’ comments include:

  • “Dubai and the Middle East have their limitations for certain lifestyles. People with family are not so open to move their family to areas with little infrastructure.”
  • “There is low interest in African regions.”
  • “Employees seem to be less interested in going to certain locations if assignment allowances do not properly reflect the hardships that exist in the new work/life environment.”
  • “As the quality of lifestyle in emerging markets can vary when compared to a developed country, it is difficult for entire families to relocate to these types of countries. We have implemented two-year assignments in these regions, which seem to be working, with a limited time in more challenging environments.”
  • “Although Millennials are interested in these types of assignments, we need highly experienced people to go in and develop our emerging markets, so sometimes the interest and the experience needed to be successful are out of sync.”
  • “Employees with families tend to shy away from emerging markets. They look for places with more stable economies and social systems, especially for reasons of safety, security and schooling. They are also concerned about fluctuations in currency and overall earning and savings power.”

Most and Least Desirable Locations for Assignments

When asked which of the developed countries generated the most employee interest for assignments, the clear choices were the U.S., U.K., Australia, Singapore and Canada.

Tier I India and China (developed cities such as Mumbai and Shanghai) ranked as the locations that workers were most resistant to relocating to among the developed countries, indicating these are still perceived as challenging markets.

For emerging-market locations, Brazil topped the list of nations to which employees most wanted to go, followed closely by the United Arab Emirates. Among the emerging-market countries that professionals were reluctant to work in are Nigeria, Saudi Arabia and Russia. Notably, Tiers II-IV for both India and China show up as generating significant interest and resistance. “This is likely attributable to the fact that as booming markets, they offer significant opportunities but also major challenges in infrastructure and other areas,” the report explained. “They are likely to be perceived differently depending on the assignee’s experience, appetite for adventure, and perception of the market’s importance to company goals.”

Motivating Factors

When asked for the main reasons why employees accepted an international assignment, companies said that while attractive compensation was named by a third of respondents (34 percent), the main motivating factors for employees were career development and advancement.

“This finding is a clear indicator that now is the time for companies to really start focusing on creating synergies across HR and businesses in order to ensure assignees are no longer ‘out of sight, out of mind’ and they are aware that the company is also focusing on their career. If employees’ value is not recognized, particularly the Gen Y/Millennial population, attrition rates will continue to rise,” according to the report.

Qualifying Criteria

As for the business criteria and qualifications that organizations seek when considering someone for an international assignment, leadership potential (80 percent) and technical skills (75 percent) were cited the most. A significant number of respondents (61 percent) also noted that the criteria depended on the project. Notably, only 33 percent are factoring in minimum performance ratings in selection criteria.

Flexibility and the ability to adapt to fluid circumstances (71 percent) led the list of behavioral characteristics businesses look for when considering an employee for an assignment abroad.

Second and third on the list of behavioral traits were career orientation and the desire to advance (63 percent), and the ability to work productively in an independent setting (57 percent).

Questioned about the family criteria their organization takes into account when considering someone for an international assignment, 68 percent of respondents said family status was not considered, while 25 percent said family criteria depended on the project.

Linking Talent Management and Global Mobility

When asked whether they agreed with the statement “The impact of an international assignment on an assignee’s career is positive,” 82 percent said yes, a 30 percent increase from 2009. “This supports the feeling that companies are paying more attention to, and realizing the importance of, how international assignments support employee growth, business value and retention,” the report said.

Building effective linkages between talent and global mobility will help ensure that assignments truly contribute to company business strategies, the report said.

According to respondents, the most frequently implemented strategies were:

  • Ensuring assignment objectives are incorporated into the employee’s performance review while on assignment (62 percent).
  • Collaborating with HR to ensure that employee performance ratings are considered for all workers on overseas assignments (60 percent).

The top three strategies under consideration:

  • Tracking postassignment employee advancement (63 percent).
  • Tracking postassignment employee retention (57 percent).
  • Developing a global talent pool for future assignments (56 percent).

Sequential Assignments Rising

Not all expatriates get to return home after an assignment. Fifty-eight percent of respondents have either many (13 percent) or a few (45 percent) “global nomads” who are on back-to-back assignments. More than half (57 percent) expect the sequential-assignment trend to stay about the same, and about a third (31 percent) expect the trend to increase.

Of organizations that said they have sequential assignments, 80 percent said they were typically long term, and the most frequent demographic profile was an older employee, Generation X worker or a Baby Boomer. This supports a general trend of companies sending more senior employees on this type of assignment, often with newer employees accompanying them for professional development, the report said.

Repatriation Lacking

Responding organizations ranked repatriation and career development highest among aspects of their relocation programs they most want to improve.

More than half (58 percent) of companies said they did not offer formal repatriation programs. Of those that offer these programs, only a third (33 percent) typically offer repatriation programs for long-term assignments. The most common reasons given for not offering these programs were lack of perceived value by the organization (60 percent) and cost considerations (35 percent).

Roy Maurer is an online editor/manager for SHRM.

Follow him at @SHRMRoy

Related Articles:

Developing an Effective Global Mobility Program , SHRM Online Global HR, August 2013 International Assignments Expected to Increase in 2013 , SHRM Online Global HR, May 2013

Managing International Assignments , SHRM Online Templates and Samples, July 2012

Quick Links:

SHRM Online  Global HR page

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5 Tips for Managing Successful Overseas Assignments

  • Andy Molinsky
  • Melissa Hahn

foreign assignment dictionary

Stay in constant touch and have a plan for their return.

Sending talented employees overseas can be a promising way to leverage the benefits of a global economy. But expatriate assignments can be extremely expensive: up to three times the cost of a person’s typical annual salary, according to some statistics. And despite the investment, many organizations lack the know-how for optimizing the potential benefits, leaving them disappointed with the results. The unfortunate reality is that even companies providing well-crafted relocation packages (including the all-important cultural training) may not have the talent management mechanisms in place to truly leverage the valuable skills expatriate employees gain during their assignments.

  • Andy Molinsky is a professor of Organizational Behavior and International Management at Brandeis University and the author of Global Dexterity , Reach , and Forging Bonds in a Global Workforce . Connect with him on LinkedIn and download his free e-booklet of 7 myths about working effectively across cultures .
  • Melissa Hahn teaches intercultural communication at American University’s School of International Service. Her new book, Forging Bonds in a Global Workforce (McGraw Hill), helps global professionals build effective relationships across cultures.

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Foreign Assignments & US Expat Taxes

Foreign Assignments & US Expat Taxes

International employees are becoming much more common as businesses expand internationally; and it’s vital for US business owners to be familiar with the many US expat tax liabilities which may arise for both the employer and the employee. The cost of sending an employee abroad to complete an international assignment can add up quickly. With detailed plans and advice from a tax professional in place, however, some of the high costs of foreign assignments can be eliminated or greatly reduced.

The employer is not the only entity which needs to be well-versed on every aspect of US expat taxes; it should also educate its employees fully before asking them to accept a foreign assignment. Let’s examine the most important aspects of international operations in regard to US expat taxes. 

FEIE (Foreign Earned Income Exclusion)

The FEIE is an option available to your employees which would allow them to exclude a specific amount (up to $92,900 in 2011) of their earned income from their US expat tax liability. In order for this to take place the employer must assign the employee to an area which is classified as a “tax home” overseas for a time period of at least one year.

It’s important to remember, also, that just because an international employee qualifies for FEIE they are not automatically going to receive it; they need to file Form 2555 with their US expat taxes in order to receive exclusion. Aside from the need to be placed in a tax home, an employee on a foreign assignment must also meet at least one of the following conditions:

  • Physical Presence  The employees international assignment must require their his/her presence in assigned country for a minimum of 330 days out of 365, which can be any time before the deadline filing date of US expat taxes.
  • Bona Fide Residence  The employee’s foreign assignment is set to last for an indefinite period of time which exceeds one full year abroad.

Foreign Housing Exclusion and Deduction

A qualification for FEIE is a default qualification to claim deductions for foreign housing costs. If the employer is covering the cost of foreign housing for an employee or employees, this housing exclusion amount will be claimed on Form 2555. If the employee is responsible for his/her own housing out of regular payroll, he/she can deduct the amount from Form 1040. The deductible amount is different in each host country, and specific allowable deductions and amounts can be found on Form 2555 Instructions. Generally deductible items include: Furnishings, insurance on property, rent, repairs, residential parking fees, and utilities excluding phone.

There are cases in which a US employer will compensate an international employee for living expenses. In this situation these reimbursements are viewed as taxable income to the employee, but the amount can still be claimed as a deduction on the employee’s US expat taxes. If the reimbursement amount from the employer exceeds the allowable amount by the hosting country the employee’s expat tax liability will be increased. 

Foreign Tax Credit

Depending on the country hosting the international employee, there may be foreign taxes due in that country. In this situation a US taxpayer can use this amount to earn a foreign tax credit on US expat taxes, which will reduce their US expat tax liability by the dollar amount equal to that of their liability to the host country. An employee can only claim foreign tax credit if the income has not already been deducted by foreign housing exclusion or FEIE. 

Payroll Taxation

If the international employee does not qualify for FEIE the employer must withhold payroll taxes. If the employee does qualify for FEIE, an exemption request must be submitted on Form 673 to the employer. 

Benefits to Employee by Employer

Personal expense reimbursements to an international employee by a stateside employer will be viewed as taxable income by the IRS. Among these reimbursements are: 

  • Moving expenses
  • Continued education
  • Spouse allowance
  • Automobile reimbursements
  • Family/Home medical leave

Business related expenses are a different story, however; any businesses expenses for which the employee is compensated will not affect taxable income. Even moving expenses are deductible if they meet the following qualifications: 

  • The relocation must be relevant to the job – either starting a new job or performing the same job in a new location.
  • The job’s new location must be more than 50 miles from the employee’s previous location.
  • The employee must retain employment for a minimum of 39 weeks after moving.

The aforementioned qualifications are very specific and only include the actual cost of moving and/or storing household goods. Temporary living arrangements, meals, and travel seeking a new home are not included in deductible reimbursements and will be viewed as taxable income. Any non-reimbursable employer compensation amounts must be included on the employee’s W-2 to be reported on US expat taxes. 

Equalization Program

Many employers are attracted to the equalization program which would ensure foreign employees that their tax liability would not be any different than if they had continued working in the states. Through an equalization package expenses of both the employee and employer are minimized. The tax equalization program considers employee benefits such as cost of living, housing, travel, and school tuitions. It also takes into account the amount of foreign tax due and other taxable factors of the overseas assignment. Through the equalization package an employer agrees to reimburse its employee for excessive US expat tax liability. 

Final Notes

Every host country has unique tax laws and rates and is governed by a different treaty with the US. For example, some countries hosting US employees will result in hefty corporate tax liability. If you are a United States based company who is making use of international employees, you may want to seek advice from a well-informed tax professional that has experience dealing with the tax laws and regulations of each hosting country. 

There are numerous facets of working overseas as a United States citizen, and they all should be considered before an agreement is established between the stateside employer and the employee being considered for a foreign assignment. You may be wise to seek advice not only from a professional in the United States, but also from a tax professional from the country to which you intend to send employees.

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Meaning of assignment in English

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  • It was a jammy assignment - more of a holiday really.
  • He took this award-winning photograph while on assignment in the Middle East .
  • His two-year assignment to the Mexico office starts in September .
  • She first visited Norway on assignment for the winter Olympics ten years ago.
  • He fell in love with the area after being there on assignment for National Geographic in the 1950s.
  • act as something
  • all work and no play (makes Jack a dull boy) idiom
  • be at work idiom
  • be in work idiom
  • housekeeping
  • in the line of duty idiom
  • undertaking

You can also find related words, phrases, and synonyms in the topics:

assignment | American Dictionary

Assignment | business english, examples of assignment, collocations with assignment.

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a game in which two, three, or four players use mallets (= long wooden hammers) to hit wooden balls through small metal hoops (= curves) fixed into the grass

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What Is an Expatriate?

Understanding expatriates.

  • Retiring Abroad

Foreign Earned Income Exclusion

Foreign tax credit, expatriation tax.

  • Pros and Cons of an Expatriate

The Bottom Line

  • Taxpayer Types

Expatriate (Expat): Definition, With Pros/Cons of Living Abroad

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia.

foreign assignment dictionary

Lea Uradu, J.D. is a Maryland State Registered Tax Preparer, State Certified Notary Public, Certified VITA Tax Preparer, IRS Annual Filing Season Program Participant, and Tax Writer.

foreign assignment dictionary

Investopedia / Julie Bang

An expatriate, or expat, is an individual living and/or working in a country other than their country of citizenship, often temporarily and for work reasons. An expatriate can also be an individual who has relinquished citizenship in their home country to become a citizen of another.

Key Takeaways

  • An expatriate is somebody who has left their country of origin in order to reside in another country.
  • Expats may leave home for work reasons and seek more lucrative employment in a different country.
  • Expatriates may live for a while overseas or completely renounce their citizenship of one country in favor of another.
  • Retiring abroad has become an increasingly popular option.
  • The IRS may impose an expatriation tax on individuals who renounce their citizenship, usually based on the value of a taxpayer's property or income in the United States.

An expatriate is a migrant worker who is a professional or skilled worker in their profession. The worker takes a position outside of their home country, either independently or as a work assignment scheduled by the employer, which can be a company, university, government, or non-governmental organization.

If your employer sends you from your job in its Silicon Valley office to work for an extended period in its Toronto office, you would be considered an expatriate or "expat" after you arrive in Toronto.

Expats usually earn more than they would at home, and more than local employees. In addition to salary, businesses sometimes give their expatriate employees benefits such as relocation assistance and housing allowance. The expat will need to open a local bank account that will allow them to function in their new home.

Living as an expatriate can be exciting and present an excellent opportunity for career advancement and global business exposure, but it can also be an emotionally difficult transition that involves separation from friends and family while adjusting to an unfamiliar culture and work environment. Hence, the reason behind the higher compensation offered to these migrant workers.

Special Considerations: Retiring Abroad

Much expatriation occurs during retirement. While most Americans spend their retirement in the U.S., a growing number are opting to retire overseas . People are motivated to relocate abroad at an older age for several reasons , including lower cost of living, better climate, access to beaches, or some combination of those and other reasons. However, it can also be tricky to navigate taxes, long-stay visas, and the language and cultural differences experienced when settling down in other countries.

Popular retirement destinations include countries in Central and South America, the Mediterranean, and parts of Europe.

A common choice presented to a retiree expat is between permanent residency and dual citizenship. Note that neither dual citizenship nor residency gets you out of filing a U.S. tax return every year. It is both surprising and burdensome, but Americans still have to pay income taxes wherever they live, and they owe it no matter where their income was earned.

You may also have to file an income tax return in your country of residence, although most deduct the amount American residents pay to the U.S. via treaties that minimize double taxation.

If you're a retiree or near-retiree who's on the fence, you face a tough decision that will require some soul searching and research—and maybe a trip abroad (or several) to test the waters before you make any decisions.

For Americans working abroad as expatriates, complying with United States income tax regulations is an added challenge and financial burden because the U.S. taxes its citizens on income earned abroad. To avoid double taxation , the U.S. tax code contains provisions that help to reduce tax liability . Taxes paid in a foreign country can be used as a tax credit in the U.S., which when applied against the expat’s tax bill, reduces it.

The Foreign Earned Income Exclusion (FEIE) , for example, allows expats to exclude from their tax returns a certain amount of their foreign income, which is indexed to inflation. For 2023, this amount is $120,000. For 2024, it is $126,500. An expat that earns, say $180,000 in 2023 from their job in a foreign country that is tax-free will only need to pay U.S. federal income tax on $180,000 - $120,00 = $60,000.

The FEIE does not apply to rental income or investment income. Therefore, any income made from interest or capital gains from investments will have to be reported to the IRS. The Foreign Tax Credit (FTC) is a provision that ensures expats are not double-taxed on their capital gains.

For example, assume an expat falls in the 35% income tax bracket in the U.S. This means their long-term capital gain on any investment is taxed at 15%.

Since the FTC provides a dollar-for-dollar credit against taxes paid to a foreign country if the expat paid 10% tax to the country where they work, they'd only have to pay 5% tax to the U.S. Likewise, if they pay no tax to the foreign country, they’ll owe the full 15% tax to the U.S. government.

If the income tax paid to a foreign government far exceeds the amount of the credit (because the foreign tax rate far exceeded the U.S. rate), the expat will forfeit that amount. The credit, however, can be carried into the future.

An individual who has renounced their citizenship in their home country and moves to another is also referred to as an expatriate for tax purposes and is subject to an exit tax known as expatriation tax .

According to the Internal Revenue Service (IRS), the expatriation tax provisions apply to U.S. citizens who have renounced their citizenship and long-term residents who have ended their U.S. residency for tax purposes, if one of the principal purposes of the action is the avoidance of U.S. taxes .

This emigration tax applies to individuals who:

  • Have a net worth of at least $2 million on the date of expatriation or termination of residency
  • Have an average annual net income tax liability that is more than $190,000 if the expatriation date was in 2023 ($201,000 if the expatriation date is in 2024) over the five years ending before the date of expatriation or termination of residency
  • Do not (or cannot) certify five years of U.S. tax compliance for the five years preceding the date of their expatriation or termination of residency

Advantages and Disadvantages of Becoming an Expatriate

Living and working in another country for an extended period of time can have its benefits. These can range from new experiences and adventure to more practical considerations like a lower cost of living or being closer to extended family abroad. Depending on where you settle, you may also get government perks like free healthcare and education and more favorable taxation.

There are also some potential drawbacks. Regarding taxation, unless you fully relinquish your American citizenship, you will still need to file tax returns each year and may need to pay taxes to Uncle Sam, even on income earned in your new country.

You'll also be a long way from home, potentially. This can make seeing friends and family more difficult, and time zone differences can also interfere with finding a good time to link up by phone or video chat. Learning a new language and customs can also be difficult for some, and certain items or products that you like may not be available where you live. And remember that not all countries enjoy the same level of political and economic stability that the U.S. does.

New experiences and maybe a better climate

Potentially lower cost of living

Potential access to affordable healthcare

Potential for double taxation

Long way away from friends and family

Language, cultural, political, and economic barriers

Potential challenges securing the proper visa

What Does It Mean to Become an Expatriate?

An expatriate or "expat" is somebody who leaves their country of origin and settles abroad for an extended period of time, often permanently.

What Is Expat Taxation?

Americans living overseas still have to file U.S. tax returns unless they relinquish their American citizenship. Several international tax treaties exist to help minimize double taxation.

What Is an Expat Community?

When people relocate to a foreign country, they often find comfort in seeking out other foreigners, especially from their home country. Expat communities are enclaves of people from a similar national origin, often with their own school and shopping options. In many countries, English-speaking enclaves are called "Anglo" communities.

Expats typically have to navigate a complex web of tax rules and regulations, which can be challenging to understand and comply with. Though retiring abroad to a lower cost of living, there are retirement considerations to comply with. In addition, expat U.S. Federal taxes are complicated, though they may rely on tax credits and income exclusions to receive favorable U.S. tax treatment.

Bonache, Jaime, and et al. " The Interaction of Expatriate Pay Differential and Expatriate Inputs on Host Country Nationals' Pay Unfairness ." The International Journal of Human Resource Management , vol. 20, no. 10, October 2009, pp. 2137.

The Wall Street Journal. " Americans are Saving Money by Retiring Overseas ," Slide 2.

International Living. " The World’s Best Places to Retire in 2023 ."

World Economic Forum. " The World's Best Retirement Destinations Might Surprise You ."

Internal Revenue Service. " Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad ," Page 3.

Internal Revenue Service. " Tax Treaties ."

Internal Revenue Service. " IRS Provides Tax Inflation Adjustments for Tax Year 2024 ."

Internal Revenue Service. " Foreign Earned Income Exclusion ."

Internal Revenue Service. " Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad ," Page 15-16.

Internal Revenue Service. " Foreign Tax Credit ."

Internal Revenue Service. " Topic No. 409, Capital Gains and Losses ."

Internal Revenue Service. " Foreign Taxes that Qualify for the Foreign Tax Credit ."

Internal Revenue Service. " Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad ," Page 24.

Internal Revenue Service. " Publication 519, U.S. Tax Guide for Aliens ," Pages 23-24.

Internal Revenue Service. " Expatriation Tax ."

Internal Revenue Service. " 26 CFR 601.602: Tax Forms and Instructions; Rev. Proc. 2023-34 ," Page 21.

Internal Revenue Service. " 26 CFR 601.602: Tax Forms and Instructions: Rev. Proc. 2022-38 ," Page 19.

Internal Revenue Service. " Publication 519, U.S. Tax Guide for Aliens ," Page 24.

foreign assignment dictionary

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  • FOREIGN INCOME & TAXPAYERS

Tax Planning Insights for Foreign Work Assignments

  • International Tax
  • Individual Income Taxation

In today's global economy, U.S. employers are sending workers abroad in increasing numbers. These workers commonly are referred to as expatriates or assignees. It is a trend that helps spread technical expertise throughout an organization, while simultaneously inspiring creativity and innovation. With proper planning, the transition abroad can be beneficial to both the employer and the assignee. Without proper planning, it can be a disaster. Though not a complete road map, the following is a basic overview of what one would want to know when advising clients prior to foreign work assignments.

An understanding of how expatriates, or expats, are taxed is necessary before one can properly plan for an assignment abroad. In short, U.S. citizens are taxed on their worldwide income by the United States, regardless of their residency or the income's source. This means that a U.S. employee's income could potentially be subject to double taxation, in both foreign and U.S. jurisdictions. It seems a bit unfair, right? Well, fortunately, the U.S. government is not completely heartless. Relief is available in many cases. For foreign earned income, an expat can claim either a Sec. 901 foreign tax credit, an itemized deduction for foreign taxes paid, or a Sec. 911 exclusion.

Foreign Earned Income Exclusion

A U.S. taxpayer may exclude up to $100,800 of foreign earned income in 2015 (adjusted for inflation annually) as well as a housing allowance if he or she maintains a tax home in a foreign country and qualifies via either (1) a bona fide residencetest or (2) a foreign physical presencetest (Secs. 911(a) and (b)(2)). 

  • Bona fide residence test: A taxpayer who is a citizen of the United States satisfies this test if the taxpayer establishes to the IRS's satisfaction that he or she was a bona fide resident of a foreign country for an uninterrupted period that includes an entire tax year. Temporary visits to the United States or elsewhere for vacation or business do not necessarily prevent a taxpayer from establishing a bona fide foreign residence for a continuous period. The expat cannot qualify under this test if he or she submits a statement to the foreign country stating that he or she is not a resident of that country and is held by that country to not be subject to income tax in that country (Secs. 911(d)(5)(A) and (B)).
  • Foreign physical presence test: A taxpayer that is a citizen or resident of the United States meets this test if he or she is present in one or more foreign countries (not the United States) during at least 330 "full" days in any given 12-month period (Sec. 911(d)(1)). These days need not be consecutive, which allows for potential partial exclusions when assignments begin in the middle of the calendar year. Also, notice that not all time needs to be spent in the country in which the taxpayer is claiming to have a tax home and not all time needs to be spent doing business. Personal and vacation time count. This test does not require that the taxpayer's income be subject to foreign income tax. Good records substantiating time spent outside the United States are a necessity, however.

If claiming the exclusion, the taxpayer will need to file Form 2555, Foreign Earned Income . U.S. citizens living abroad are allowed an automatic two-month extension until June 15 to file their individual tax returns. This extra time may be needed to properly substantiate certain claims for relief mentioned above. If needed, a U.S. citizen living abroad may apply for an additional extension.

Foreign Tax Credit

U.S. citizens are entitled to a foreign tax credit for income taxes paid or accrued to a foreign country. Though it sounds simple enough, this calculation can be complex in certain situations. Sec. 904 limits the credit by the amount of U.S. tax that is levied on the same amount of income. Sec. 901(j) can cause the credit to be denied entirely if the income earned is from a country whose government the United States (1) does not formally recognize; (2) has severed diplomatic relations with; (3) has not severed diplomatic relations with but with which it does not conduct relations; or (4) has designated as repeatedly supporting acts of international terrorism. Any excess foreign taxes not credited in the current year can be carried back one year and forward 10 years (or just forward 10, if elected) per Sec. 904(c).

Previously, if these tax credit amounts were unused, they could be converted into a deduction in the 10th year. The IRS recently changed its position regarding the 10th-year deduction, so CPAs can no longer rely on the safety net of converting a credit to a deduction in the final year (see Ward, "Foreign Tax Credit: When Is It Too Late to Change Your Mind?" 46 The Tax Adviser 662 (September 2015), where the author writes, "As evidenced by the recent reliance on this position in CCA 201330031 and CCA 201517005, it appears the IRS is holding firm in denying the 10-year period of limitation to taxpayers amending to change elections to claim credits for foreign taxes to elections to claim deductions."). Basically, if a taxpayer can reasonably predict that the expat will be in an excess credit position, the deduction might be the better way to go from the beginning. Foreign tax deductions can still be turned into foreign tax credits, but not the other way around.

It is also worth mentioning that U.S. individuals cannot claim a foreign tax credit for otherwise creditable foreign taxes attributable to income that they elect to exclude from gross income as foreign earned income (Sec. 911(d)(6)). In other words, a taxpayer can get either the exclusion or the credit, but not both. In practice, both are often calculated to see which provides the higher tax benefit for the particular situation.

It sounds simple enough, but it is hardly ever that simple.

A number of things might occur. One aspect that often is not considered is how the taxpayer's home state treats his or her assignment abroad. Practitioners should determine to what extent the relevant state law considers a taxpayer stationed abroad to still be a state resident and subject to state income tax. Most states do not follow federal law in terms of double-taxation relief, i.e., foreign tax credit or exclusion. The state might offer some sort of relief, however, but sometimes it is not much. For example, an Oregon resident is allowed to take a foreign tax deduction up to $3,000, but it phases out at higher income levels. On the other hand, Oregon nonresidents may exclude the foreign earned income.

Depending on the company policy (discussed later), sometimes the employer or the foreign company "gross-up" payments and pay the foreign tax on the expat's behalf. These gross-ups are income to the employee, which can increase the amount of taxes owed in the United States and the home state, making any withholding on the U.S. side insufficient, ultimately causing the employee to fork over some extra cash unexpectedly at the filing deadline. Remember that the entire tax liability is due at the original filing deadline for the return, April 15, not the extended date of June 15. In addition to taxes paid on the assignee's behalf, other items must be considered as well. Compensation packages for foreign assignments often have many additional allowances or income items.

The tax rate in the foreign country compared with the U.S. tax rate also makes a difference. For instance, a higher foreign tax rate means that it costs the employee more to work in the foreign jurisdiction, which is a benefit to the employer. Conversely, if the foreign tax rates are lower, the employee receives a benefit. Basically, the arrangement is not always considered fair.

Structure of the Foreign Assignment

Because of all the possibilities that can occur as a result of an expat's foreign assignment, it is imperative that planning occur well before the assignment begins. A few things should happen.

First, the employer should work with a service provider to develop an expatriate employee policy, often referred to as a global policy. This policy may touch on a variety of items, including, but not limited to, automobile policies, cultural orientation programs, pet policies, emergency and security planning, and, of course, the payment for and preparation of foreign, federal, and state taxes.

As mentioned previously, there is often a disparity between an assignee's U.S. tax liability and foreign tax liability. Employers can choose to handle this disparity in one of three ways:

1. Equalization,

2. Protection, or

3. Laissez-faire.

Equalization: If a company decides to enact an equalization policy, both the employer and the employee are no better or no worse for having participated in the overseas assignment. In other words, the policy is tax-neutral.

If a "hypothetical tax" exceeds the actual tax as filed on the assignee's U.S. tax returns, the assignee would owe the employer the difference. If the actual tax exceeds the hypothetical tax, the employer would reimburse the assignee for the difference.

The mechanics work as follows: After the tax return is filed, the hypothetical tax is figured considering only income and deduction items that the assignee would have incurred had he or she stayed in the United States. The hypothetical tax is then compared with the actual tax liability per the tax return plus any hypothetical withholding. Hypothetical withholding is withholding in addition to regular withholding that the employer holds on to so that in the event that the hypothetical liability exceeds the actual liability, the assignee does not have to settle the entire liability.

Some common questions should be kept in mind when reviewing an equalization policy. How are state taxes handled? If an assignee decides to sell his or her home as a result of the foreign assignment, is this factored in? Is all of the income equalized? Or is it just the employment income?

Protection: If a company enacts a tax-protection policy, the employer makes certain the employee bears no adverse effects from the foreign tax assignment.

When the hypothetical tax exceeds the actual tax, the employee retains the benefit and is not required to reimburse the employer the difference; when the actual tax exceeds the hypothetical tax, the employer will reimburse the assignee.

The actual calculation of tax under a tax-protection policy is a bit simpler in that there generally is no hypothetical withholding. All taxes are paid directly by the assignee. The employer will square up later.

Laissez - faire : This policy is just as it sounds—let the cards lie where they fall. A lot of smaller companies will typically go this route. Implementation of both equalization and protection policies can be time-consuming and expensive.

Structuring a Compensation Package

After the employer settles on a global policy, both the employer and the prospective assignee should sit down with the service provider to structure a compensation package that is both tax-efficient and fair. At this time, the employer and the service provider should explain to the assignee how he or she will be taxed and what to expect as far as services are concerned. These packages are generally much more complex than regular domestic compensation and usually cost employers two to three times more. They usually consist of a base salary and various other allowances, depending on the location of the foreign assignment.

The more common allowances are cost-of-living adjustments (COLAs), housing allowances, and moving allowances.

The COLA allows an expat to live off the same level of income that he or she would have had in the United States. The adjustment is calculated based on the employee's spendable income multiplied by a cost-of-living index. This income is taxable to the assignee.

Housing can be tricky. If the employee receives a cash allowance, it is generally taxable. Generally, the allowance is calculated by subtracting the amount of home country housing costs from the amount it would cost the expat in the foreign country. Sometimes expats are required to live on the employer's property as an unavoidable working condition. When this is the case, the housing is considered a tax-free fringe benefit.

Most of the time, employers will cover an assignee's moving expenses. This either comes in the form of an allowance or reimbursement upon submittal of expenses. This benefit is also taxable.

The benefits received vary by country. Special attention should be paid to the following countries: Iraq, Kuwait, Lebanon, Libya, Qatar, Saudi Arabia, Syria, United Arab Emirates, and the Republic of Yemen. These countries are specifically listed as boycott countries by Treasury under Sec. 999(a)(3). If an expat takes an assignment in one of these countries, he or she will have to file a Form 5713, International Boycott Report .

Lastly, although this topic probably deserves its own article, prior to the assignment, the company should make sure that it has a solid payroll strategy in place. For less-sophisticated organizations with limited personnel, hiring an outside payroll professional is recommended. Larger companies with a strong internal foreign tax department may be able to handle the payroll function internally. Consultation with a professional is needed in either case.

Planning for foreign work assignments can be time-consuming and requires expert knowledge, but it is necessary to ensure all the relevant tax issues are considered in advance. Only then can both the employer and the expat benefit fully from the experience.

Editor Notes

Michael Koppel is with Gray, Gray & Gray LLP in Canton, Mass.

Unless otherwise noted, contributors are members of or associated with CPAmerica International.

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  • Front Psychol

Expatriate Family Adjustment: An Overview of Empirical Evidence on Challenges and Resources

Mojca filipič sterle.

1 Department of Experimental Clinical and Health Psychology, Ghent University, Ghent, Belgium

2 Department of Marital and Family Therapy, Faculty of Theology, University of Ljubljana, Ljubljana, Slovenia

Johnny R. J. Fontaine

3 Department of Personnel Management, Work and Organizational Psychology, Ghent University, Ghent, Belgium

4 Psychological Sciences Research Institute, Université catholique de Louvain, Louvain-la-Neuve, Belgium

Lesley L. Verhofstadt

The current theoretical paper presents a comprehensive overview of findings from research attempting to understand what happens with expatriates and their families while living abroad. Our paper draws on research on adjustment of individual family members (expatriates, their partners, and children) and families as a whole, across different literatures (e.g., cultural psychology, family psychology, stress literature). The key challenges of expatriation are discussed, as well as family members’ resources. Our findings lead to the following conclusions: First, there is lack of systematic research as studies are either missing a theoretical background or largely neglect the multi-informant approach. A comprehensive theory of expatriate family adjustment integrating multiple theoretical perspectives, including the culture identity formation and the impact of home country and host country culture, is called upon. Second, the majority of studies paid little attention to define the concept of family or failed to take into account the cultural aspect of relocation. Third, there is a call for more longitudinal studies including all family members as adjustment is a process that unfolds over time and therefore cannot be sufficiently explained by cross-sectional studies. Suggestions for future research and practical implications are provided, with a special focus on how families could be assisted during their adjustment process.

Introduction

The vast research literature on expatriate adjustment has been long characterized by a predominant focus on individual adjustment of an expatriate employee ( James et al., 2004 ). Despite some recent research on successful outcomes of expatriate family adjustment and growing awareness that expatriate families need to receive special attention before and during the assignment, challenges of international assignments are still generally underestimated, both by organizations and families ( Lazarova et al., 2015 ). This is remarkable as family members’ inability to adjust to foreign environments has been noted as one of the most critical causes of expatriate failure ( Fukuda and Chu, 1994 ; Haslberger and Brewster, 2008 ). Expatriate success has been the major focus of management perspective on expatriation, traditionally studying traditional corporate expatriates who were supported by the company. Stress and coping literature identified several stressors and hardships of expatriate life ( Brown, 2008 ) and social capital theories tried to explain what kind of social support should be provided to expatriates in the host country (e.g., Copeland and Norell, 2002 ; Lauring and Selmer, 2010 ). Family systems theory was generally used as theoretical background to study adjustment of expatriate families and expatriate children (e.g., Van der Zee et al., 2007 ; Rosenbusch and Cseh, 2012 ). In contrast, cultural theories explaining the process of family adjustment to a new environment are lacking. The expatriate family adjustment literature needs a comprehensive up-to date general theory to incorporate different aspects of this very complex matter. The lack of an overview of findings resulting from different focuses taken in different domains of research on expatriate family adjustment provides a rationale for a narrative review of the research on this topic. More specifically, the aim of the current paper was to synthesize the contemporary research literature (family systems, family stress, cross-cultural adjustment, social support, identity theory, work-family literature) on expatriate family adjustment.

After conceptualizing the terms expatriate , family and adjustment , we outline the evidence on challenges and resources in the adjustment process of expatriates, partners, children, and an entire family system. Details will be provided about the major constructs studied, the methodology (designs of the studies), and the theoretical framework within which studies explored the expatriate experience of families. Major conclusions will be presented and implications for future research and practice will be discussed. We drew on empirical quantitative and qualitative studies published in English in peer-reviewed journals and listed in the Web of Science, Academic Search Complete and Google Scholar, in the last 30 years (between 1988 and 2018). In this paper we also refer to some theoretical articles and reviews, particularly when outlining definitions and discussing theoretical backgrounds of the reviewed studies. A narrative literature review as a type of a review article has been chosen because it allows the literature coverage and flexibility to deal with a wide range of issues (i.e., challenges and resources of expatriate family members) within a given comprehensive topic (i.e., expatriate family adjustment) ( Collins and Fauser, 2005 ). The contributions of our narrative review consist of conclusions derived from a holistic interpretation of the current state of the literature on expatriate family adjustment and are based on the synthesis of the empirical studies that have focused on this topic.

Conceptualization of Expatriate Family Adjustment

In the context of international work experience, acculturation is a dual process of cultural and psychological change that takes place as a result of contact between two or more cultural groups and their individual members and which involves various forms of mutual accommodation ( Berry, 2005 ). The outcome of acculturation is a longer-term psychological and sociocultural adjustment , in other words, relatively stable changes that take place in an individual or a group in response to external demands ( Berry, 2005 ). The acculturation literature identifies different types of global workers, such as sojourners, immigrants, refugees, expatriates, etc. ( Sam and Berry, 2006 ). To clarify the distinction between different types of cultural groups, Berry et al. (2011) proposed the following criteria: (a) migration, (b) voluntariness, and (c) foreseen permanence. For expatriates , the profile includes migration, voluntariness, and no foreseen permanence. Moreover, expatriates further differentiate themselves on average by a high educational level, and if not self-initiated, by support from their organization.

Expatriates were further defined as individuals who move to another country, change a place of residence and have a specific goal to work in the new environment ( Andresen et al., 2014 ); or as assignees across a range of assignment types involving international relocation (e.g., long-term, short-term, and extended business travel assignments) ( McNulty, 2015 ). In the work-family literature, family is any combination of two life partners, with or without children ( Caligiuri et al., 1998 ); or as two committed partners, where a partner refers to both spouses and significant others and it refers to a traditional expatriate situation where one partner works and one is unemployed ( Lazarova et al., 2010 ). McNulty (2014 , p. 5) provided the following comprehensive definition of an expatriate family: “married, de-facto, live-in, or long-term partners of the opposite or same sex, with or without children, with family members that reside in one or many locations; and legally separated or divorced (single) adults with children, with family members that reside in one or many locations.” This definition includes non-traditional types of expatriates which is a new field of enquiry evolving in recent research. It differs from traditional expatriates regarding their family composition (step, single parent, split, overseas adoption, multigenerational), family challenges (special needs or gifted children), family status (single expatriates, accompanying family members besides children), sexual orientation, and gender ( McNulty and Hutchings, 2016 ).

Black and Stephens (1989) defined adjustment as a degree of fit or psychological comfort and familiarity that individuals feel with different aspects of the foreign culture. Shaffer and Harrison (2001) described personal adjustment as identity reformation where personal and social roles are redefined when attachment and routines established in one’s home countries are broken, thereby adding a link between culture and personality changes in the context of expatriate adjustment. Haslberger and Brewster (2009 , p. 387) defined adjustment as follows: “Expatriates shall be called adjusted to a facet if they are effective in dealings in the new environment (in their own eyes and in the eyes of their hosts), perceive themselves as adequately knowledgeable about the local environment, and feel neutral or positive emotions overall.” Adjustment has been understood as a process that involves managing change, new experiences, and new challenges. As a positive outcome it can enrich expatriates’ lives ( Kempen et al., 2015 ), however, failure to successfully deal with the challenges can result in mental health consequences ( Brown, 2008 ). The underlying stressors are expatriate’s adjustment to a new job together with a move abroad, a partner giving up a job, children attending a new school, long periods of separation from their loved ones, occupying a new residence, changing family routines, a change in financial status, cultural differences, role conflict, etc. ( Patterson, 1988 ; Hechanova et al., 2003 ; Haslberger and Brewster, 2008 ; Bahn, 2015 ). Some of the stressors caused by adapting to life in a new environment may remain unresolved and become ongoing tensions (i.e., strains) ( Patterson, 1988 ), resulting in increased psychosocial distress ( Silbiger and Pines, 2014 ), depression ( Magdol, 2002 ), increased alcohol and substance abuse ( Anderzén and Arnetz, 1997 ), decreased physical and mental health, lower marriage satisfaction and readiness to re-assign ( Lazarova et al., 2015 ), and worsening subjective work environment ( Anderzén and Arnetz, 1999 ). Their emotional complaints are linked to identity issues, uprooting, repeated goodbyes, losses, constant changes, and unresolved grief ( Bushong, 2013 ).

Confrontation with stressors and challenges described above will trigger expatriates’ application of resources and coping behaviors ( Patterson, 1988 ). Previous studies found several individual characteristics that modify stress response and foster the expatriate’s adjustment to a foreign environment, such as internal locus of control, self-esteem, education, good command of languages, past foreign experience, cultural intelligence, communication ability, extraversion, agreeableness, emotional stability, and open-mindedness (e.g., Caligiuri, 2000 ; Ali et al., 2003 ; Hechanova et al., 2003 ; Copeland, 2004 ; Holopainen and Björkman, 2005 ; Lin et al., 2012 ).

Not much empirical research, however, has focused on how families of expatriate workers–both individual members and family as a whole- deal with stress and challenges of expatriate assignments, and which resources impact their adjustment. This is surprising for multiple reasons: first, according to the 2016 Global mobility trends survey which included respondents from 163 global companies representing over 11 million employees, 73% of expatriates were accompanied by a partner and 52% of expatriates who accepted overseas assignment took their children with them ( Brookfield Global Relocation Services, 2016 ). Second, family members’ inability to adjust to a foreign assignment has been identified as one of the most critical causes of expatriate failure ( Haslberger and Brewster, 2008 ; Lazarova et al., 2010 ). Finally, it has been argued, that an expatriate assignment is often seen as offering to a family and its members an opportunity to enrich their cultural and general life (e.g., new international experiences, educational possibilities) ( Suutari and Brewster, 2000 ; Richardson, 2006 ; Dickmann et al., 2008 ; Kempen et al., 2015 ).

Taken together, the literature on expatriate family adjustment shows that career decisions of expatriate workers are influenced by their family (and vice versa) and that understanding the challenges and the processes of adjustment of individual family members in determining the outcome of an expatriate family experience is therefore critical ( McNulty and Selmer, 2017 ; Shockley et al., 2018 ).

In the following sections we will summarize the main empirical findings about the specific challenges and application of resources of expatriate workers’ trailing partners, children/adolescents, and families as a whole. In line with the aim of the current paper, the inclusion of studies in each section was based on their unit of interest (i.e., partners, children/adolescents and family as a whole). The unit of measurement in most studies was the individual. In the partners section, the informants were partners themselves or expatriate employees reporting about their partner; in the children/adolescent section – the informants were children reporting about themselves and expatriate employees/partners reporting about their children. In the family section informants were expatriates, partners and children. In other words, the measures were administered to individual informants, and they measured individuals’ perception of themselves and their families/relationships.

Trailing Partner

Crossover effects.

Within the HR framework, the most frequently reported reason for a failure in an international assignment (when defined as a premature return) was found an inability or an unwillingness of a partner to adapt to the foreign environment ( Punnett, 1997 ; Haslberger and Brewster, 2008 ), together with a trailing partner’s career concerns ( Lazarova et al., 2015 ). Similarly, Black and Stephens (1989 ; a cross-sectional study; 220 expatriate managers and 157 expatriate spouses; assigned in Asia), showed that partner’s positive opinion about the overseas assignment is predictive of their own adjustment, which is in its turn, highly correlated with the adjustment of expatriate managers.

Many studies have indeed shown significant crossover effects among partners (e.g., Black and Gregersen, 1991a , b ; Forster, 1997 ). Van der Zee et al. (2005) conducted a cross-sectional empirical study in the Netherlands with a sample of expatriate partners from 21 home countries and found a crossover of stressors from the expatriate to their partner’s subjective well-being, and a crossover of the expatriates’ emotional distress to their partner’s distress and vice-versa. Based on the work-family and cross-cultural adjustment literature, Takeuchi et al. (2002) empirically tested and confirmed a crossover and spillover model of expatriate’s adjustment (cross-sectional study including 215 Japanese expatriates assigned in the midwestern United States, 169 spouses, and their superiors). Spillover effects related to the impact of expatriate attitudes in a particular domain (e.g., work) on other domains (e.g., home), whereas crossover effects related to the impact of expatriate attitudes on partner’s attitudes and vice versa. They found evidence for the reciprocal crossover effects between the cross-cultural adjustment of the expatriate worker and their partner. More specifically, a negative or a positive synergy between both partners had a significant impact on their cross-cultural adjustment (i.e., failure of one partner to adjust affected the other’s adjustment, causing a downward spiral of losses that could result in premature termination of the international assignment). Still in the framework of work-family interface, and integrating social capital and social networks theories, Lauring and Selmer (2010) conducted a systematic ethnographic field study using observation and semi-structured interviews with Danish expatriate partners in a compound in Saudi Arabia. They found that partners who feel well adjusted to the general environment in the host culture can have a positive influence on expatriates as they can support them with information on how to use transportation services, or in their social interaction, or even further the expatriates’ careers and repatriation opportunities by using different social strategies.

Specific Challenges

Lack of preparation, relocation, and cultural novelty induce quite some stress for partners ( Forster, 1997 ; a qualitative study with United Kingdom expatriate partners; Shaffer and Harrison, 2001 ). Some studies documented that expatriate partners have to link up more with the local culture as compared to the expatriate employee or their children ( Ali et al., 2003 ; a study with 247 expatriate spouses from 29 different countries, the majority from the United Kingdom, the United States, Australia, and the Netherlands). Therefore, the adjustment challenges for partners are not only considered as different, but also greater ( Punnett, 1997 ). According to a field study of 45 male expatriate accompanying partners in the Asia Pacific region conducted by Cole (2012) , particularly male trailing partners feel isolated due to a small peer group; they clearly need assistance with establishing personal support network by joining a peer group in a host country. Partners often feel lost in a sense that they do not have an outside professional identity or a specific clarification of their family identity ( Rosenbusch and Cseh, 2012 ). A lot of partners see their employment status change and lose their career because of a move which causes disturbance within home and lowers the interactional adjustment (i.e., interaction with the host–country nationals) ( Shaffer and Harrison, 2001 ; Cole, 2011 ). In case where both partners pursue their careers in the host country, women seem to experience more work-personal life conflict than men ( Mäkelä et al., 2017 ). Brown (2008) in a cross-sectional study in London, the United Kingdom, used a public sample of expatriate couples and found that dominant stressors of partners of expatriates were reduced self, local pressures, and isolation. More specifically, partners (as well as expatriates) reported to be stressed by spending insufficient time together, not having close friends to confide in, by concerns over children and family, and by feelings of uncertainty about their future after the current expatriate assignment. Similarly, an interesting study by Lazarova et al. (2015) highlighted the most common causes of expatriate failure were partner’s career concerns, partner’s resistance to move and marital breakdown. The latter has only recently been addressed in the research literature, although relationship issues appear to be a big challenge for expatriate couples which may result in expatriate divorce ( McNulty, 2015 ). McNulty (2015) conducted a qualitative exploratory case-based study using data from 13 face-to-face interviews and 25 online survey participants. She found that expatriate marriages end in divorce because of two main reasons; either there has been a core issue in the marriage before expatriation (e.g., alcoholism), or one or both spouses are negatively influenced by expatriate culture to such an extent that it induces polarization behavior that is counter to how they would behave in their own culture (e.g., infidelity). In either case, findings showed that the outcomes of expatriate divorce were significant and may involve bankruptcy, homelessness, depression, alienation from children, even suicide. Taken together, the expatriate literature points to a more difficult situation of a trailing partner as compared to an expatriate employee ( Cole, 2011 ). However, the literature also revealed some factors that may foster partners’ adjustment.

The first category of resources consists of partners’ individual characteristics. Intercultural personality traits–emotional stability, social initiative, and open-mindedness- were found to be important resources for expatriate partners (and the expatriate employees’) psychological and sociocultural adjustment ( Ali et al., 2003 ; Van Erp et al., 2014 ). Intercultural personality traits as coping resources for expatriate couples’ adjustment were explored by Van Erp et al. (2014) , in a cross-sectional study with a sample of 98 Dutch expatriate couples (196 expatriates), and a longitudinal analysis of 45 couples from 43 different countries. They found the so-called compensation effect, whereby a partner’s lack of intercultural personality traits (as listed above) was compensated for by the other partner’s higher levels of those traits. High motivation, favorable opinion about the overseas assignment, previous expatriate experience, pre-move visit, cross cultural training and/or language training, host country language proficiency, social efficacy, self-efficacy and certainty about the duration of assignment proved to be positively related to partner’s adjustment ( Black and Stephens, 1989 ; Shaffer and Harrison, 2001 ; Copeland, 2004 ).

The second category of resources includes identity reestablishment and feelings of psychological security. For example, drawing upon identity theory and the expatriate literature, Shaffer and Harrison (2001) studied spouse adjustment using a mixed method design with a sample of 211 expatriate couples in 37 countries and six continents. Findings showed that cross-cultural adjustment depends to some extent on whether partners can re-establish their identity in the new culture, including their individual/personal base of identity (i.e., language fluency), interpersonal/social base of identity (i.e., having preschool aged children), and environmental/situational base of identity (i.e., culture novelty and favorability of living conditions). Similar findings–on professional identity and social status- were reported by Copeland (2004) . Herleman et al. (2008) found that a partner’s sense of comfort and psychological security in specific locations they regularly visit, a concept coming from Japanese culture called Ibasho , proved to be an important predictor of their adjustment and well-being. This study was conducted in Belgium and used a mixed method design with sample of 104 expatriate wives mainly coming from the United States, Canada, and the United Kingdom.

Thirdly, and at a more social level, company assistance prior and during expatriation, support from families, and support (e.g., network size, breadth of support, depth of support) from host country nationals, but also contacts with other expatriate partners, and time with old friends as well as new acquaintances were found to be essential to partners’ adjustment ( De Cieri et al., 1991 ; Shaffer and Harrison, 2001 ; Caligiuri and Lazarova, 2002 ; Ali et al., 2003 ; Copeland, 2004 ). Copeland and Norell (2002) studied the role of social support within the framework of social support theory with 194 trailing partners (American women residing in 17 host countries in Europe, Asia, the Middle East, Latin America) and found that better adjusted women had participated in the decision to relocate, experienced fewer losses in friendships, had more functions of social support adequately met and could rely on the support from local rather than long-distance providers, and they were coming from families with higher cohesion. Further empirical evidence showed that family cohesion and adaptability (i.e., the ability to change and adapt to new environments while at the same time remaining closely tied to each other), open communication among partners ( Ali et al., 2003 ), satisfaction with family relationships and extended family support ( De Cieri et al., 1991 ; Shaffer and Harrison, 2001 ) facilitate partner’s adjustment. In a qualitative study Gupta et al. (2012) used the grounded theory methodology with 26 Indian trailing partners accompanying their partners on assignments in four continents (Asia, Europe, North America, and Australia). Findings of this study corroborated previous research such that the level of trailing partners’ adjustment was greatly impacted by cultural novelty, support from family, peers and the organization, and their personality. Moreover, they found that expatriates’ perceived gender-role ideology and marital obligations toward their partners played a significant role.

Children and Adolescents

Third culture kids (tcks).

Pollock and Van Reken (2009) have introduced the following description of a TCK: “A Third Culture Kid is a person who has spent a significant part of his or her development years outside the parent’s culture. The TCK builds relationships to all of the cultures, while not having full ownership in any. Although elements from each culture are assimilated into the TCK’s life experience, the sense of belonging is in relationship to others of similar background.” ( Pollock and Van Reken, 2009 , p. 13). The identity formation of TCKs and their cultural and intellectual development is taking place in the third culture, particularly in the international environment in the host country (first culture is understood as parents’ culture and the second culture is a host culture). TCKs share more common experience to other TCKs than to their peers who grew up in their home or host cultures ( Bonebright, 2010 ). Among difficulties, such as struggling with a sense of belonging and disruption of identity formation, having lived in different cultures also provided TCKs with skills to handle change, to be more open and accepting to different cultures and to successfully handle these differences. Bonebright (2010) in her review also pointed out the potential that adult TCKs can bring to HR looking for business expatriates. Besides being used to frequent travel and changes as part of an international mobile lifestyle and having good education and language skills, they also have experience of adjusting to a new work and life situation in a new location.

Selmer and Lam (2004) conducted a survey study with British expatriate adolescents (63 respondents living in Hong Kong, mean age 14 years), local Hong Kong adolescents ethnic Chinese (a sample of 103 adolescents, mean age 17 years), and a sample of British adolescents living in the United Kingdom with 88 respondents. They showed that British expatriate adolescents had distinct characteristics in terms of their perceptions of being international as well as their international mobility preferences and consequences. Moore and Barker (2012) were interested in cultural identity of third culture individuals and employed a biographical phenomenology or life story interviewing as a qualitative data collection method with a sample of 19 individuals between the ages of 18 and 44, of six nationalities, from 23 countries in all continents, with varied intercultural experiences. They found that TCKs possessed multiple identities or multicultural identity, they lacked clear sense of belonging but are competent intercultural communicators and perceive their experience as mainly beneficial.

Expatriate’s work satisfaction has been found to positively affect children’s adjustment ( Van der Zee et al., 2007 ). Further, the research has documented that effective adjustment of adolescents might lead an expatriate family to stay abroad longer than originally planned ( Weeks et al., 2010 ). However, little is known about the extent that demands faced by children have on their parents’ adjustment. It has been noted that crossover effects of family stress to children need to be acknowledged and talked about within the family ( Lazarova et al., 2015 ).

Depending on their own age, children have to face additional challenges and these may have significant effects on the moving family as a whole. One of these challenges, described by Rosenbusch and Cseh (2012) is children’s confusion about their role (specifically gender role expectations), as a result of being raised in different cultures. Other challenges for young children are linked to loss of their home and their social network, change of schools, making of new friends, and learning a new language ( Pollari and Bullock, 1988 ; McLachlan, 2008 ; Lazarova et al., 2015 ). Feelings of uncertainty, a sense of belonging to a culture and identity loss have been frequently reported ( Ali, 2003 ; Moore and Barker, 2012 ; Rosenbusch and Cseh, 2012 ). Emotional instability and an ambivalent attachment style were identified to be important risk factors that made children more susceptible to adjustment problems ( Ali, 2003 ; Van der Zee et al., 2007 ). In the framework of adolescent development theory and the concept of third culture kids, Weeks et al. (2010) used in-depth interviews to study the adjustment of expatriate 18 students age 14–19 of private international school in Shanghai, China, who were coming from the United States (the majority), Australia, Canada, Malaysia, and Philippines. They found that expatriate children have unique challenges of adjustment to a foreign environment, among which were the disruption of the identity formation process during their adolescence, concerns related to making friends, fitting in, and to be successful in school. One of the difficulties they tend to experience is that in their host culture they may stand out because of different look and usually they act differently than host country nationals. Lucier-Greer et al. (2015) explored normative and context risk factors and the role of relationships (family, informal networks, formal systems) as protective factors among adolescents from military families (a sample of 1036 adolescents between 11 and 18 years of age) located at four United States army installations, one of which was in Europe. They found that higher levels of cumulative risk experienced by adolescents were associated with more depressive symptoms, lower academic performance and lower persistence ( Lucier-Greer et al., 2015 ). International move can disrupt adolescents’ identity formation process, which is characterized by a growth toward more autonomy, becoming more independent from parents, and peers becoming new attachment figures.

At the individual level, being open-minded (i.e., understanding that cultures are different and that people around the world have different perspectives on a variety of issues) was reported by adolescents to be key to adjusting well ( Weeks et al., 2010 ). Secure attachment, emotional stability, and high level of social initiative were found to foster children’s adjustment ( Ali, 2003 ; Van der Zee et al., 2007 ). Because of having multiple experiences with different situations and people it is easier for them to interact with different people and to adapt to new situations ( Moore and Barker, 2012 ).

In terms of family resources, Van der Zee et al. (2007) studied family characteristics such as family adaptability (i.e., the extent to which a family is flexible and able to change its functioning; Olson et al., 1984 ), family cohesion (i.e., the amount of emotional bonding between family members; Olson et al., 1984 ), and family communication (i.e., the tool through which families can create a shared sense of meaning, develop and orchestrate coping strategies, and maintain harmony and balance; McCubbin et al., 1996 ). To examine the determinants of effective coping with cultural transition, they used a survey with a sample of 104 expatriate children and adolescents from 21 different home countries (the majority from the Netherlands, Germany, Switzerland, Belgium; who lived in 37 different countries; the majority in the Netherlands, Singapore, and France). They found that all three characteristics contributed to higher levels of intercultural adjustment of children, with family cohesion being the strongest predictor of both quality of life and sociocultural adjustment of expatriate children and adolescents. Traits and attachment styles were directly associated with better adjustment, and moreover, they also moderated the relationship between family and work-related factors and intercultural adjustment.

Family cohesion may also impact expatriate children’s ability to establish and maintain friendships with other children in the host country ( Caligiuri et al., 1998 ). In the early stage of a relocation to an unfamiliar environment, family members need to rely primarily on each other. The emotional support from parents and siblings and good discussion with parents about the move, where parents show sensitivity to children’s specific needs in the host country, were found as important facilitators in the adjustment process of children and teenagers ( De Leon and McPartlin, 1995 ; Ali, 2003 ; Weeks et al., 2010 ; Lazarova et al., 2015 ).

Another important social resource for children and adolescents is the support they receive from friends, primarily at school ( Weeks et al., 2010 ). Teenagers don’t seem to be bothered by the fact that they are often isolated from the host culture ( Weeks et al., 2010 ), however, they really seem to need friendships with peers who speak their mother tongue. Overall, some evidence shows that family support and informal networks buffer against depressive symptoms with adolescents and their academic performance as well as persistence were higher ( Lucier-Greer et al., 2015 ).

Family as a Whole

Expatriation demands major changes in family roles and living circumstances. Takeuchi (2010) and Lämsä et al. (2017) underscored the importance of considering the family and its members as stakeholders of a company to examine family’s expectations with regard to company support. Our overview of empirical evidence of the research on expatriate family adjustment showed that there is a limited number of studies that explored expatriate family as a unit and included all family members as informants. Below we discuss the studies that examined family level variables or explicitly focused on family adjustment (see e.g., Caligiuri et al., 1998 ; McLachlan, 2008 ; Rosenbusch and Cseh, 2012 ; Lazarova et al., 2015 ). Lazarova et al. (2015) conducted a large study using a convenience sampling approach with 656 expatriates, expatriate spouses and teenage children coming from 51 home countries and assigned in 77 countries using work-life balance, family systems, and crossover theory to explore family narratives on international mobility. Findings showed that a successful movable family should be adventurous, have a sense of humor and good communication where all members ‘pull in the same direction’ and all members are treated as important in family decisions, family members need to make an effort to socialize outside of the family and all the members should be committed to the move. Family members may have different needs that also surface at different times, and some tensions linked to the strains of moving, nevertheless, these stressful events may also bring family together. On the other hand, there is the need to perform, to be brave and to keep going, although at times it is barely manageable. Further, this study pointed to the changing face of expatriate family including both parents and children.

Indeed, there is a growing body of research on non-traditional family forms, such as women as breadwinners, single parents, step families, same sex families with dual careers and children ( McNulty and Selmer, 2017 ). McNulty (2014) reported on a case study with a sample of four female western expatriates living in Singapore, China, Brussels, and North Carolina – a single parent, overseas adoption, split family and lesbian assignees in their breadwinner roles. Fischlmayr and Puchmüller (2016) used social capital theory as a theoretical base for their study on the experiences of 25 female international business travelers living in dual-career families from four Western and non-Western countries on four different continents. The analysis of the interviews showed both similar and different experiences (i.e., childcare and support networks, and social acceptance), and understanding of integrating family and career life as female non-traditional expatriates across cultures.

An expatriate assignment offers opportunities for families: relocating may bring the family closer, especially if the host country is marked by limited social resources and strong cultural differences ( Copeland and Norell, 2002 ). De Cieri et al. (1991) found that a large proportion of women commented that their relationships with their children had become closer through the relocation, because they had similar challenges. It was documented that the expatriate experience usually starts with great excitement and positive expectations ( Punnett, 1997 ; Osland, 2000 ). In an interesting qualitative study by Osland (2000) , expatriates reported that the stage of leaving home and crossing the physical and cultural threshold of a foreign land lasts about 6 months and is characterized by strangeness, difficulties, ups and downs, by the feelings of uncertainty (questioning their own identity, their values, and their understanding of everyday life), a sense of uneasy responsibility for uprooting their family with no guarantee that every family member will adjust to the new culture, and by intense, accelerated learning. After their return home expatriates reported being proud of succeeding difficult work challenges, making it ‘on their own,’ feeling ‘special,’ and taking pride in their ability to acculturate and adapt to change.

Spillover Effects

Caligiuri et al. (1998) were the first to report on spillover effects between family life and work adjustment: if expatriates are well adjusted to working in the host country, their positive feelings will spill over to their family and facilitate family’s cross-cultural adjustment. This study used family systems theory as theoretical background and collected data from 110 families (mostly coming from Canada, the United States, and the United Kingdom) on global assignments in 26 different countries. Some other studies confirmed a positive spillover of adjustment to expatriates’ partners and children ( Ali, 2003 ; Trompetter et al., 2016 ). Van der Zee et al. (2005) reported a negative spillover of expatriates’ home demands to their work roles. Shaffer and Harrison (1998) showed that expatriates with greater family responsibilities paid increasingly more attention to non-work factors in making their withdrawal decisions.

Rosenbusch and Cseh (2012) used family systems theory and expatriate adjustment as theoretical knowledge base to study cross-cultural adjustment of expatriate families in a multinational organization based in the United States. They recruited a sample of 15 expatriate families (111 expatriates, 15 spouses, and 7 adolescent children) and applied a case study with mixed method approach. Cultural, relational and psychological stressors had the highest impact on the cross-cultural adjustment, among which cultural stress seemed to be the greatest. Overcoming cultural differences, grasping the art of a new language and being understood by host country nationals were found big challenges in the adjustment process of expatriate families. Challenging were also physical health (i.e., weight gain), physical stress, feelings of loneliness, struggle to maintain a sense of stability and comfort within the family unit, attempts to make new friends and to keep in touch with old ones ( Rosenbusch and Cseh, 2012 ). Emotional distress (i.e., anxiety or depression) may result from expatriate family’s unsuccessful attempts of adjustment ( Rosenbusch and Cseh, 2012 ). A relocation takes extra toll on marriage and it has been argued that expatriate divorce increases stress and psychological trauma as it involves separation and custody disputes across geographical boundaries ( McNulty, 2015 ). Extreme novelty, stress of a new environment, and expatriate’s lack of knowledge about how to obtain social reinforcement in the new culture, often compels expatriate families to seek professional help ( Osland, 2000 ) and family counseling ( Lazarova et al., 2015 ). It has been noted that special attention needs to be given to non-traditional family structures, such as status reversal marriage (i.e., females as breadwinners), single parents, split families and gay partnerships ( McNulty, 2014 ).

A few studies focused on family characteristics/dynamics that may foster or inhibit adjustment of its individual members or the family as a whole. Having a sense of adventure, good and open communication, commitment to the move of all family members, trying to socialize outside the family unit were all found to facilitate family adjustment ( Lazarova et al., 2015 ). Rosenbusch and Cseh (2012) showed that of the six components of family flexibility, the components of roles, rules, leadership and assertiveness had the most impact on cross-cultural adjustment of expatriate families. More specifically, families experienced lack of role differentiation and were in need of specific clarification of family identity. Partners reported feelings of loss outside the professional identity due to career interruption. Leadership within the family seemed to be a core issue during the move, as family members found that part of their responsibility was to assist other family members in adjusting to a new environment. Sharing their opinions with one another ( assertiveness ) and staying connected as a family was important for family members. Families with a supportive climate, good family communication, and a positive perception of the international assignment experienced more successful adjustment ( Caligiuri et al., 1998 ; Copeland and Norell, 2002 ). Also, family members’ satisfaction with their family relationships has been shown to be significantly associated with psychological adjustment to relocation and satisfaction with life throughout the expatriation ( De Cieri et al., 1991 ; Richardson, 2006 – informants were expatriates). In particular, healthy relationships between partners were found critical for a successful expatriate family ( Lazarova et al., 2015 ).

The second category of family resources are external to the family . Help from the company in dealing with financial concerns related to the move and life in a new country, and good organizational and practical support, including providing contacts in the new country are all important support systems for adjustment of an expatriate family ( Lazarova et al., 2015 ). Active involvement within a church, school, youth organization, employing organization, health or welfare organization in the host country helps family members to adjust quicker to a new location ( Cornille, 1993 ). Schools (most often international ones) can offer support for families by encouraging dialog among families and the school and facilitate parent-adolescent communication during relocation ( McLachlan, 2008 – a qualitative study with 45 families at an international school in southern England).

A long-distance family support is crucial during assignment-imposed separation ( Richardson, 2006 ; Starr and Currie, 2009 – both empirical studies drew from expatriates as informants), and different forms of electronic communication allow family members to stay connected with their extended family and friends ( Rosenbusch and Cseh, 2012 ). The internet and social media is increasingly providing a new form of social communication with family and friends and thus enable emotional support provision from them ( Haslberger and Brewster, 2008 ), and which were also found to be reasonably good predictors of levels of perceived social support, loneliness and depressive states of adult expatriates shortly after their residential move ( Shklovski et al., 2006 ).

Conclusion and Implications

Summary of findings.

Based on the empirical evidence from the studies included in our review, the following conclusions can be made about the challenges and stressors that come along with living as an expatriate family. Cultural novelty, lack of preparation and relocation (financial) support, loss of home, change of social environment, increased demands related to organizing life in a new location (i.e., schooling system, learning about local culture and language, daily hassles, new work situation for expatriate employees), adjustment to work (expatriate employee), together with feelings of uncertainty, up-rooting and isolation are stressors that all family members need to face to certain extent (e.g., Osland, 2000 ; Haslberger and Brewster, 2008 ; Rosenbusch and Cseh, 2012 ; Lazarova et al., 2015 ).

However, there are some differences among family members, too. Children and adolescents are most concerned by fitting into new schools and making new friends and not so much by learning the local language and creating social networks outside school (e.g., Weeks et al., 2010 ). Trailing partners, on the other hand, are preoccupied with finding ways to organize family life, learning the culture and language of the host country, finding a job, and can feel isolated and lost without outside professional identity (e.g., Brown, 2008 ; Cole, 2011 ; Rosenbusch and Cseh, 2012 ; Lazarova et al., 2015 ). Establishing social contacts with local nationals and other expatriates, getting familiar with local culture and languages are necessary and important for the whole family ( Black and Stephens, 1989 ). International experience can bring family members together, which is an important positive outcome of expatriation, however, family as a whole may also feel isolated and lonely (e.g., De Cieri et al., 1991 ; Rosenbusch and Cseh, 2012 ). Taken together, during their adjustment process, expatriate families are confronted with the following challenges: children’s education, partners’ resistance and career issues, location difficulties, cultural adjustment, language issues, and support for other family members.

Our narrative review also documents the process by which individuals and families cope with the challenges and stressors described above (i.e., their coping resources ). Personal/psychological resources such as open-mindedness, emotional stability, high level of social initiative (e.g., Ali et al., 2003 ; Weeks et al., 2010 ; Van Erp et al., 2014 ) together with family resources such as flexibility, adaptability, and cohesion (e.g., Caligiuri, 2000 ; Ali et al., 2003 ; Van der Zee et al., 2007 ) act as resources for expatriates as well as for their family members. Good relationships within the family and beyond contribute to the subjective well-being of expatriates and their family members (e.g., Richardson, 2006 ; Lazarova et al., 2015 ). Turning to more social-level resources, maintaining contact with the extended family ( Richardson, 2006 ), friends and former colleagues–with the use of social media and internet- helps family members to overcome feelings of loneliness and isolation (e.g., Shklovski et al., 2006 ; Rosenbusch and Cseh, 2012 ). Talking to other people when in need of emotional support and asking for help with the everyday engagements alleviates distress with expatriates ( Caligiuri and Lazarova, 2002 ). Social support networks play an important role in the adjustment process – although expatriates, partners and children may use different ways to integrate socially. For children, good integration at their school is crucial ( Weeks et al., 2010 ), for partners support from host country nationals (e.g., Shaffer and Harrison, 2001 ; Copeland and Norell, 2002 ), and for expatriates and partners organizational support and company assistance are important (e.g., Ali et al., 2003 ; Cole, 2011 , 2012 ; Lazarova et al., 2015 ).

The third conclusion concerns reciprocal influence between family members in terms of stressors, application of resources, and adjustment. Crossover effects (for instance of stressors, subjective well-being, emotional distress) between partners have been documented in the literature (e.g., Takeuchi et al., 2002 ; Van der Zee et al., 2005 ; Lauring and Selmer, 2010 ). Also, family situation and work adjustment of expatriate employees are strongly related ( Caligiuri et al., 1998 ). Finally, crossover effects for all family members, including children, need to be taken into account when relocating with children ( Lazarova et al., 2015 ).

The fourth conclusion concerns the methodological characteristics of the studies included in our review. At the level of study designs, we can conclude that there is a growing body of qualitative studies attempting to provide insights into the subjective experience of expatriate family members, or studies using both quantitative and qualitative methods (see e.g., Lauring and Selmer, 2010 ; Lazarova et al., 2015 ; McNulty, 2015 ; Fischlmayr and Puchmüller, 2016 ). Qualitative studies mostly used interviews to gather data from expatriates to understand their expatriate complexity. The research on expatriate families, expatriate children and TCKs, is still evolving and such qualitative designs are helpful for better understanding the lived experience of the emerging expatriate (sub)groups. While most studies used methodological perspectives of cross-cultural psychology, cultural psychology perspectives are barely presented in the area of expatriate family adjustment. Research including empirical ethnographic field studies that incorporate the lived experience of a host country culture is scarce (see e.g., Lauring and Selmer, 2010 as an important exception). Finally, the majority of quantitative studies used cross-sectional designs, and longitudinal study designs are hardly applied.

Concerning the samples and geographical location we can conclude that the majority of studies used samples with English speaking expatriates, mainly coming from the United States, Canada, the United Kingdom, and Australia. The exceptions used samples from Asia (e.g., Japan, India), and Europe (mostly from Western Europe). There is a huge gap in studies featuring populations from Central, Southern and Eastern Europe, Africa, Latin America and most of Asia, and studies using non-English speaking samples.

Fifth, at the level of the theoretical background , it can be concluded that family systems theories, cross-cultural adjustment, expatriate literature and social support network theory prevail as the knowledge base for the research. Another observation is that management theories have studied adjustment through the lens of success – for a company and also for the expatriate and expatriate family. The successful assignment presents less costs for the organization. Cultural perspectives, on the other hand, remain largely unaddressed (see Shaffer and Harrison, 2001 ; Rosenbusch and Cseh, 2012 , for notable exceptions).

Sixth, and also at the conceptual level is the observation that the majority of studies failed to explain the definition of a family used in the study (see Caligiuri et al., 1998 ; Lazarova et al., 2010 ; McNulty, 2014 , for exceptions). It is understood that they involve parents and children, however, the traditional family definition is no longer useful because of the changing family constellations. The most comprehensive family definition was proposed by McNulty (2014) who also included non-traditional family forms such as long-term partners of opposite sex, single adults with children, and families of which members may reside in different locations. There is a huge gap in the research about self-initiated expatriate families. The majority of studies used the term spouse or wife to refer to a partner accompanying (usually) male expatriates on assignment. For our review we therefore decided to use the term trailing partner to refer to a significant person in an expatriate life that accompanies them on international assignment.

Taken together, the majority of the empirical research used quantitative methods studying expatriates in a given context, the focus in the existing research is predominately on challenges and hardships of expatriate life whereby the positive experiences of expatriation have been largely neglected. During the last decade the research agendas are also shifting from company based western male expatriates to new forms of expatriation and new types of non-traditional families.

Directions for Future Research

Based on the findings of our review, we can conclude that despite the fact that research on expatriate family adjustment is growing ( Caligiuri et al., 1998 ; Rosenbusch and Cseh, 2012 ; McNulty, 2014 ; Lazarova et al., 2015 ), the available empirical evidence is limited. Our review identifies the following avenues for future research .

First, the neglected area remains adjustment of expatriate children and adolescents , which cannot be explained by current adult-focused theories as children have different challenges than their parents ( Shaffer and Harrison, 2001 ). The existent TCK literature tends to rely upon the work of Pollock and Van Reken (2009) . More research is needed about identity formation and challenges that come along with living abroad, and particularly about resources that they can apply while growing up in the international environment. Namely, their culturally mobile upbringing defines them as being the very essence of multicultural individuals in a global society ( Moore and Barker, 2012 ). With many new forms of non-traditional expatriate families, TCKs’ profiles are also changing into even more globally oriented and independent. This is very important as TCKs have a great potential to become future expatriates and can be in advantage in the world labor market due to their specific international experiences ( Bonebright, 2010 ). The literature on TCKs needs an all-inclusive definition to explain the specifics of the identity formation of TCKs, taking into account the characteristics of different cultures and also the influence of parents’ culture. Furthermore, different types of families and also multicultural families need to be considered when studying the international experience of young people.

Second, more research is needed on the reciprocal influence between all family members (e.g., impact of expatriates on partners; impact of children on parents and vice versa). Since families living in a foreign country often become closer and need to rely on their own resources ( De Cieri et al., 1991 ; Copeland and Norell, 2002 ), their role to support each other to overcome potential crises may be even more important than in their home country (in which community/social sources of support are more available).

Third, so far studies on expatriate adjustment have mostly been overly restrictive in their focus and only a limited number of variables were investigated ( Takeuchi, 2010 ). Therefore, future research should broaden its scope to different stress variables (e.g., chronic strains, daily hassles) as well as to different outcome variables (e.g., short term crisis, long term adjustment). Further research should include the adaptation to changing family roles, to map relationships among forms of adjustment and to offer a systematic way to group adjustment antecedents ( Lazarova et al., 2010 ). Recently published articles on expatriate family experience (e.g., Lazarova et al., 2015 ; McNulty, 2015 ) call for more research on topics that do not focus on expatriate success but rather give in-depth insight into experience of expatriation for a family. Additionally, with the increased globalization, studies on expatriation could learn more from migration studies to improve conceptual refinements of concepts of expatriation and to deepen the knowledge base and provide relevant practical advice for different types of expatriates ( Andresen et al., 2014 ).

Fourth, many studies examining expatriate family adjustment lack a theoretical background or invoke the stressor-stress-strain perspective ( Bhaskar-Shrinivas et al., 2005 ), or the work-family literature as their underlying theoretical basis (see Caligiuri et al., 1998 ; Van der Zee et al., 2007 ; Takeuchi, 2010 ; Rosenbusch and Cseh, 2012 ; Lazarova et al., 2015 , as important exceptions). Studies on expatriate families, however, could integrate family psychology literature, family systems theory, and family stress models, positive psychology, and in particular, cultural psychology and cultural identity formation. A different culture and language barriers in the host country may be a challenging experience for expatriates, their partners and children involving the need to restructure, develop, and adapt in response to the requirements of the new environment. Capturing the cultural experience of the expatriate family would add to the existing knowledge where currently family and its members seem to be the sole generators of their adjustment process. More research interest is needed to better understand the interface between expatriate family adjustment and cultural aspects of relocation, and specifically, into the identity change of expatriate family members and family as a whole.

Fifth, on the methodological level, there is a need for longitudinal designs that examine adjustment as a long-term process rather than a momentary event ( Haslberger and Brewster, 2009 ). Most of the studies included in the current review were cross-sectional in nature and cannot inform us about the directionality of potential causal relationships between the variables under study. Qualitative designs including ethnographic field studies in different parts of the world and different cultures will be particularly useful to further our understanding of family members’ perception of their experience and meaning making during international assignments. So far cultural psychologists have not taken much interest in the research field. However, the understanding of expatriate family adjustment could be largely enriched and refined by cultural psychology’s specific concept of culture, its interest in thick descriptions and its preference for qualitative/hermeneutic approaches. More qualitative studies are needed also to provide insights and understanding of expatriate experience, particularly for non-traditional family compositions. For example, qualitative method interpretative phenomenological analysis ( Smith et al., 2009 ) could provide insights into the expatriates’ subjective lived experience as this method is suitable to gain rich understandings of topics with little theoretical and empirical evidence. Further, quantitative studies should include large samples of homogenous groups of expatriates and aim to explain different constructs and processes related to expatriate family adjustment. More mixed methods research designs are called for to gain more knowledge on the breadth and depth of the expatriate family experience of adjustment. Replication of findings with larger and more diverse samples (e.g., across countries of location of assignments) is also needed ( Herleman et al., 2008 ). Particularly, scholars should try to study different cultures in different parts of the world, as opposed to using mostly English-speaking samples from western countries.

Sixth, our recommendation points to the necessity of studies using a multi-informant approach where all family members – expatriates, trailing partners and children/adolescents – report on the variables of interest. The impression from the existing research is that such approach with large samples of expatriate families is difficult to apply ( Takeuchi, 2010 ). One plausible explanation could be that expatriate families are probably very difficult to recruit for research because of increased stress and lack of time after the move. Also, there is no particular spot where they report to when they come to live in a host country. Therefore, more research effort and perhaps collaboration with scholars in different countries and cultures should be enhanced to produce studies across different cultures.

Seventh, many studies have looked into the relationship between personality and cross-cultural adjustment, however, very few focused on partners’ and children’s personality traits (see Ali et al., 2003 ; Van der Zee et al., 2007 , for exceptions). Furthermore, we need more studies to focus on the positive side of expatriation for a family and how to address motives for international life.

Eighth, there is a call for more research on new family forms and non-traditional family structures, blended families with step-parents and half-siblings from prior relationships, single parents and status reversal marriages ( McNulty, 2014 ), the emerging self-initiated expatriate families, and dual-careers families.

Ninth, as research points to the fact that an expatriate assignment may affect the psychological well-being of the family system as a whole as well as each individual family member, attention should be given to the development of clinical interventions with the expatriate population. Feelings of alienation, uprooting, constant changes and goodbyes are common complaints expatriates which expatriates can address in psychological counseling ( Bushong, 2013 ). Specifics of multicultural counseling combined with family therapy could be useful professional support for families during their adjustment process. Findings of this narrative review therefore point to the need for future research on relational and family processes (i.e., dynamics, interactions, and stories) that influence the decision to move back or to prolong the stay.

Finally, there is a call for more research and more publishing on expatriate family adjustment. As mentioned above, expatriate families may be a difficult sample to recruit for the research. Further, one might argue that there is more research on expatriate families actually conducted than it appears in peer-reviewed journals.

Practical Implications

Based on our narrative review on expatriate family adjustment, some practical and clinical implications can be outlined. For example, families could benefit from pre-departure cross-cultural and language training ( Punnett, 1997 ; Copeland, 2004 ). During this training, the specifics of the host culture, past foreign expatriate experience, language skills, intercultural competences, and personal resources of the whole family could be targeted ( Shaffer et al., 2006 ; Van Erp et al., 2014 ). The preparation part should also not overlook the importance of family members’ perception of and motives for the international relocation ( Suutari and Brewster, 2000 ; Dickmann et al., 2008 ). Companies sending families on international assignments should be encouraged to include all family members in the pre-departure training ( Shaffer and Harrison, 2001 ) where their different roles and expectations should be taken into account. Family counseling could forewarn of the upcoming changes and clarify family roles and family functioning, and could alleviate problems ( Lazarova et al., 2010 ; Rosenbusch and Cseh, 2012 ). Additionally, more emphasis should be put on explaining the motives and positive aspects of relocation.

The preparation before the move and the actual process of adjustment may be highly influenced by the nature of the host culture. Particularly, it should be acknowledged that there is a difference if the host country is multicultural with different sub-cultures (e.g., the United States, big cities, such as London, Brussels, etc.) or monocultural (e.g., Japan). In cases where expatriate parents belong to one (the same) culture, they may not be completely aware that their children growing up as TCKs have different challenges. Therefore, it is of huge importance that parents receive counseling about how to support children during their most crucial developmental years, taking into account their identity formation and their developmental needs. While parents may be struggling with homesickness and planning their eventual return to their home country, for children the move may provoke additional stress as they may perceive it as adjusting to a new culture. TCKs belong to a ‘third culture’ which is placeless, and their restlessness and feeling uprooted may lead them to change places over and over again. TCKs feel best among other people with similar experiences which parents may find hard to understand and accept. In short, TCKs are different from their parents in terms of their cultural identity and families need to be educated and supported to deal with this challenge.

The possibility and availability of psychological support (e.g., family counseling) in the new location should be discussed with the family. Partners could specifically focus on how to use their time and resources when abroad ( Lauring and Selmer, 2010 ). Direct communication and support between the company and trailing partner could facilitate adjustment of the whole family, as it is usually trailing partners who have to deal more with hassles of relocation ( Lazarova et al., 2015 ). Children and teenagers could be prepared for the international assignment through video information about the life in the new school and friendships abroad ( Weeks et al., 2010 ). Further, family members who are moving abroad and host country nationals should be put in contact before the departure so that hosts in the host countries could play an active role in the preparation activities.

Even with the most thorough pre-departure training families cannot avoid experiencing some degree of adjustment stress shortly after the relocation, and therefore some follow-up on the adjustment process after the move is warranted. For example, host country nationals could be considered to assist newcomer expatriate families with learning about the host culture and local customs in the new location ( Osland, 2000 ). In particular human resources management could add value by providing adjustment assistance within the expatriate communities. For example, by supporting the development of friendships in the new environment (i.e., community groups, workplaces and online social media) ( Bahn, 2015 ). Furthermore, employer provided career assistance and consideration of roles and responsibilities of both partners is needed for expatriate partners who plan to continue their career in the host country ( Cole, 2011 ; Lazarova et al., 2015 ; Mäkelä et al., 2017 ). To be able to offer clear guidelines on how children facing many relocations in their life can obtain some degree of sense of stability when their family moves on international assignments, more research is needed on the nature of adjustment of children and teenagers.

In sum, our narrative review provides a summary of contemporary findings on expatriate family adjustment, including identification of challenges as well as personal, family, and community resources that foster adjustment of family members. Notably, clear conceptualization of expatriate family or expatriate family adjustment is needed. A general theory of expatriate family adjustment is called upon that would in a comprehensive way integrate multiple theoretical perspectives on expatriate family adjustment; work-family literature, adjustment and expatriate literature, stress and positive psychology, cultural and cross-cultural psychology, social theories, work transitions, family functioning, family relations, different types of families, and communication. Further, studies should not neglect culture identity formation of children and the impact of both home country and host country cultures. In particular, research using cultural psychology perspective is needed to enrich the understanding of expatriate family experience. Finally, more research should focus on shedding light on positive outcomes and opportunities of expatriate families.

Our narrative review represents an important contribution to expatriate family adjustment literature. It may serve as an important source of knowledge for experts in the field of expatriate family adjustment and related fields of research, such as cultural, cross-cultural psychology, family and organizational psychology. Because of its broad scope it can be accessible to broader audience, such as HR experts, teachers in international schools, clinicians working with expatriates, and of course present and future expatriate families.

Author Contributions

MFS and JF conceived the contents of the review. MFS reviewed the papers and drafted the manuscript. LV conceived the structure of the article. LV, JF, and JDM edited the whole manuscript. All authors read and approved the final manuscript.

Conflict of Interest Statement

The authors declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest.

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Dictionary.net

  • FOREIGN ASSIGNMENT

Definitions of FOREIGN ASSIGNMENT

  • 1910 - Black's Law Dictionary (2nd edition)
An assignment made in a foreign country , or in another state . 2 Kent, Comm. 405, et seq.

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Watch CBS News

What is a discharge petition? How House lawmakers could force a vote on the Senate-passed foreign aid bill

By Kaia Hubbard

February 16, 2024 / 6:00 AM EST / CBS News

Washington — The Senate approved a $95 billion foreign aid package this week, with a bipartisan group of senators backing the bill that includes assistance to Ukraine and Israel. But Republican leaders in the House have been reluctant to commit to bringing the measure to the floor, resisting calls from President Biden and Democratic leaders.

Accordingly, House Democrats are considering "every available legislative tool" to move the legislation forward in the chamber, House Minority Leader Hakeem Jeffries said after the Senate vote. 

One option to do so involves a rarely successful legislative maneuver that allows a majority of members to bring a bill to the floor, a move known as a discharge petition.

What is a discharge petition, and how does it work?

House Minority Leader Hakeem Jeffries holds a news conference at the Capitol on Thursday, Jan. 18, 2024.

In the House, the speaker typically works with leaders to set the agenda and decides which bills or resolutions will or won't get a vote. Most legislation originates in committees, which then vote to send bills to the floor for final approval.

But lawmakers can "discharge" legislation that's been sitting in committee if 218 members, a majority of the lower chamber, sign a petition to do so, effectively bypassing the speaker to bring a bill before the full House for a vote.

"Discharge is generally the only procedure by which Members can secure consideration of a measure without cooperation from the committee of referral, or the majority party leadership and the Committee on Rules," a Congressional Research Service report from 2023 said. "For this reason, discharge is designed to be difficult to accomplish and has rarely been used successfully."

A House rule dating back to 1931 outlines the process. Any member can file a discharge petition with the House clerk, who then makes it available in a "convenient place" for members to sign.

A waiting period of seven legislative days kicks off once the petition gains the signatures of a majority of the chamber. After that, a member who has signed the petition can notify leadership that they'll bring the discharge motion on the floor.

The speaker must then designate a time for the motion to be considered within two legislative days. If a majority approves it, the House then moves to consider the underlying measure.

Discharge petitions are rarely successful, since a petition brought by the minority party requires members of the majority to buck their party leaders. In recent years, members have tried to use discharge petitions to raise the debt ceiling, increase the federal minimum wage and address other issues. In 2015, several dozen House Republicans bucked party leaders to join with Democrats, who were in the minority, to reauthorize the Export-Import Bank. Before that, a discharge petition hadn't succeeded since 2002.

The waiting periods, and the fact that garnering enough signatures can take weeks, often renders the maneuver futile for time-sensitive legislation. And a discharge petition can only be brought to the floor on specific days, further complicating its use.

House Democrats already have one broadly worded discharge petition that has the support of 212 active members, and party leaders believe they can use that as a shell or vehicle for bringing the foreign aid bill to the floor. But it would still need sign-on from a handful of House Republicans to reach the 218-member threshold.

Getting members of the majority party to sign on remains the biggest hurdle for a discharge petition, according to Matt Glassman, a senior fellow at the Government Affairs Institute at Georgetown University. While there may be a sizable group of Republicans willing to vote for the bill should it come to the floor, they may not be willing to "make themselves targets" by signing onto a discharge petition. 

"If 218 people are hell-bent on doing something in the House, they're going to get it done," Glassman says. "You can block them, you can slow them down, but they're going to win. But nobody's hell-bent on doing this in the Republican Party."

Adding to the difficulty is the possibility that some progressives who oppose sending more assistance to Israel could remove their names from the petition.

Jeffries said he was not concerned about losing Democratic support. The minority leader explained that his caucus has been meeting to discuss the "precise steps" that members will take, saying that "all options are on the table." He added that "it's clear to me that the overwhelming majority of House Democrats are ready, willing and able to support the national security bill right now."

"We have a national security bill in front of us that passed the Senate in decisive and bipartisan fashion, and all we need is an up or down vote so we can lift up America's national security priorities," Jeffries said.

What's in the foreign aid package? 

The legislation would provide tens of billions of dollars in aid to U.S. allies, including about $60 billion for Ukraine and $14.1 billion for Israel, along with around $9.2 billion for humanitarian assistance in Gaza. On Tuesday morning, after an overnight session, a bipartisan group of senators coalesced around the package, propelling it to passage after months of disagreement about how to move forward.

The legislation notably leaves out enhanced border security measures, after congressional Republicans last week rejected a bipartisan border agreement negotiated in the Senate that former President Donald Trump opposed. But House Republican leaders have nonetheless fiercely criticized the foreign aid bill for failing to address the U.S.-Mexico border. 

House Speaker Mike Johnson released a statement hours before the Senate approved the foreign aid bill casting doubt on whether the bill would get a vote in the lower chamber, saying that "in the absence of having received any single border policy change from the Senate, the House will have to continue to work its own will on these important matters." 

The Louisiana Republican added during a news conference on Wednesday that "the Republican-led House will not be jammed or forced into passing a foreign aid bill that was opposed by most Republican senators, and does nothing to secure our own border."

Kaia Hubbard is a politics reporter for CBS News Digital based in Washington, D.C.

More from CBS News

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COMMENTS

  1. International assignment

    An international assignment is an overseas task set by a company to an employee. Companies that engage in international assignments are mainly multinational corporations (MNCs). MNCs send employees from the home country to a different country for business operations at overseas offices or subsidiaries. [1] These employees are called expatriates.

  2. Foreign Assignment Definition

    Foreign Assignment definition : Foreign Assignment Open Split View Cite

  3. What is the definition of Foreign assignment?

    Foreign assignment - An assignment made in a foreign country, or in another state. 2 Kent, Comm. 405, et seq.

  4. Managing International Assignments

    International assignment management is one of the hardest areas for HR professionals to master—and one of the most costly. The expense of a three-year international assignment can cost millions ...

  5. foreign assignment definition · LSData

    Definition: A foreign assignment is a transfer of rights or property from one person to another in a foreign country or another jurisdiction. It can also refer to a task, job, or appointment given to someone in a foreign country. Example: A company based in the United States sends one of its employees to work in their branch office in Japan.

  6. Diplomatic Encyclopedia

    A person who is forced to leave their country due to conflict, persecution, or natural disaster and has crossed an international border in order to find safety in another country. When Saigon fell in 1975, the rest of South Vietnam was also evacuating as quickly as possible. Approximately 100 miles away in Cần Thơ, Consul General Francis ...

  7. Overseas Assignments

    An overseas assignment translates to months of preparation and planning. U.S. government employees and their family members assigned to a U.S. embassy or consulate overseas can visit the Overseas Briefing Center (OBC) in Arlington, VA to use their collection of resources for researching overseas posts and the logistics of an international move. Hours of operation. […]

  8. OVERSEAS ASSIGNMENTS definition and meaning

    (oʊvəʳsiːz ) adjective [ADJECTIVE noun] You use overseas to describe things that involve or are in foreign countries, usually across a sea or an ocean. [...] Overseas is also an adverb. [...] See full entry for 'overseas' Collins COBUILD Advanced Learner's Dictionary. Copyright © HarperCollins Publishers COBUILD Collocations overseas assignments

  9. Structuring Expatriate Assignments and the Value of Secondment

    The secondment structure offers advantages, such as allowing an expatriate to continue participating in a company's 401 (k), pension, and health benefit plans, as well as in the social security ...

  10. A Successful International Assignment Depends on These Factors

    A Successful International Assignment Depends on These Factors. by. Boris Groysberg. and. Robin Abrahams. February 13, 2014. Post. The prospect of an international assignment can be equal parts ...

  11. International Assignments: Who's Going Where and Why?

    Sequential Assignments Rising. Not all expatriates get to return home after an assignment. Fifty-eight percent of respondents have either many (13 percent) or a few (45 percent) "global nomads ...

  12. foreign assignment definition

    1 adj Something or someone that is foreign comes from or relates to a country that is not your own. ...in Frankfurt, where a quarter of the population is foreign..., She was on her first foreign holiday without her parents., ...a foreign language..., It is the largest ever private foreign investment in the Bolivian mining sector.

  13. 5 Tips for Managing Successful Overseas Assignments

    5 Tips for Managing Successful Overseas Assignments. Sending talented employees overseas can be a promising way to leverage the benefits of a global economy. But expatriate assignments can be ...

  14. ASSIGNMENT

    a foreign / diplomatic assignment on assignment Someone who is on assignment is doing a particular job or piece of work, usually in a particular place where they have been sent for a period of time: Both journalists were killed while on assignment in the region. See more [ U ]

  15. Foreign Assignments & US Expat Taxes

    The FEIE is an option available to your employees which would allow them to exclude a specific amount (up to $92,900 in 2011) of their earned income from their US expat tax liability. In order for this to take place the employer must assign the employee to an area which is classified as a "tax home" overseas for a time period of at least ...

  16. ASSIGNMENT

    ASSIGNMENT definition: 1. a piece of work given to someone, typically as part of their studies or job: 2. a job that…. Learn more.

  17. Expatriate (Expat): Definition, With Pros/Cons of Living Abroad

    Expatriate: An expatriate is an individual living in a country other than their country of citizenship, often temporarily and for work reasons. An expatriate can also be an individual who has ...

  18. Full article: The organizational value of international assignments

    Notably several of these relied on language techniques to interrogate surnames of subsidiary workers and hence define them as expatriates of the parent company (see, for example, Gaur et al., Citation 2007) whilst others assumed that foreign nationals represented expatriates. This may not correctly identify them as IAs if, for example, they are ...

  19. Tax Planning Insights for Foreign Work Assignments

    Foreign Earned Income Exclusion. A U.S. taxpayer may exclude up to $100,800 of foreign earned income in 2015 (adjusted for inflation annually) as well as a housing allowance if he or she maintains a tax home in a foreign country and qualifies via either (1) a bona fide residencetest or (2) a foreign physical presencetest (Secs. 911 (a) and (b ...

  20. Foreign Assignment

    Foreign Assignment is an American old-time radio adventure drama. It was broadcast on the Mutual Broadcasting System from July 24, 1943, to January 8, 1944. [1] With World War II as background, Foreign Assignment related the activities of journalist Barry Brian and his assistant, Carol Manning, who were stationed in France, [2] working for the ...

  21. Selection for international assignments

    Foreign assignments will require differential levels of relevant attributes (e.g., language fluency, openness, cooperation, experience with the specific culture, as examples). ... In an effort to define more precisely the relationship that specific internal (e.g., business strategy) and external environmental factors (e.g., ...

  22. Expatriate Family Adjustment: An Overview of Empirical Evidence on

    Crossover Effects. Within the HR framework, the most frequently reported reason for a failure in an international assignment (when defined as a premature return) was found an inability or an unwillingness of a partner to adapt to the foreign environment (Punnett, 1997; Haslberger and Brewster, 2008), together with a trailing partner's career concerns (Lazarova et al., 2015).

  23. What is the definition of Foreign assignment?

    Foreign assignment - An assignment made in a foreign country, or in another state. 2 Kent, Comm. 405, et seq. Dictionary.net. ... Definitions of FOREIGN ASSIGNMENT. 1910 - Black's Law Dictionary (2nd edition) Sort: Oldest first . An assignment made in a foreign country, or in another state. 2 Kent, Comm. 405, et seq.

  24. What is a discharge petition? How House lawmakers could force a vote on

    Why the foreign aid package is facing opposition after passing in the Senate 05:03. Washington — The Senate approved a $95 billion foreign aid package this week, with a bipartisan group of ...