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World Finance: As companies expand overseas, its not uncommon for local payroll departments to be working to completely different reporting and compliance standards, using widely divergent systems and processes. Im joined by Barry Flanagan and Patricia Khalifa from Immedis, which helps businesses get a global understanding of their payroll and employment tax obligations. Barry, just how much can payroll requirements vary from country to country? Barry Flanagan: Well the basics remain fundamentally the same; you usually have a gross pay, deductions, and then net pay. However once you get into the detail, there is just a huge variety. So you go from regimes which actually dont deduct tax at all like Saudi Arabia, to regimes that have a flat tax like Bulgaria. In Belgium for example, accountancy firms wont actually process a payroll because it is so complex: there are such a huge amount of social insurance deductions there you have to go to a very specialised firm. France is just abo
