Definicja commuting type

An absence that occurred during the global assignment and that may to be taken into account for tax purposes. This is particularly relevant to the United States, where assignees who work more than 183 days are legally obliged to report their worldwide income and have it taxed in the United States if they have exceeded the above-mentioned limit.

Example

A global employee starts his assignment in the United States on April 1,2002 and it finishes on December 31, 2002. Within this period, he spends three months abroad for professional (business trips) and private (holidays) reasons. In this case, he does not have to report his worldwide income in the United States.