| A | B |
| Income Tax | Another expenditure that companies need to review |
| Expatriates from the US | They are taxed by both home & host |
| Expatriates are Taxed on this | Salary & Bonus |
| Why companies offer tax reimbursement | to ensure expats do not have to pay more taxes due to the assignment |
| Expatriate's tax burden | Typically increases while on assignment |
| Expatriate is not from the U.S. | They are generally taxed in the assignment country |