Tax Implication of Secondment Agreement in the Democratic Republic of Congo [DRC]

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The secondment arrangements are often used to temporarily assign an employee from a foreign office to a local entity. The major determinant of an individual's liability for the income tax is the individual's residency status.

The question of who is the employer is important, particularly for the host. This is because the law imposes a number of liabilities on an employer and a number of rights on the employee.

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