KJ- Was it always your intention to move yourself and your family to an international location?

NZ- One of the reasons that I left a law firm practice and joined Cargill Inc. in 1996 was my interest in specializing in US International taxation and in working overseas. I made this interest clear when I joined the company and feel fortunate that the opportunity arose and was offered to me. In terms of general advice for anyone interested in working overseas, if it is important to you then make it a priority in your tax career. You will want to be with an organization that will be able to provide the opportunity; you will want to be clear with your boss that this is important to you; and you must be willing to move your family if offered the opportunity to do so!

KJ- What have you learned from your professional career track? What advice can you provide to others that will prepare them for a similar role in the Asia Pacific region?

NZ- Prior to my assignment to Cargill Asia Pacific in Singapore, I knew little about the region. However, I have learned a lot both from a professional and a personal standpoint. The Asia Pacific region includes a diverse and broad group of countries, each with its distinct culture and history and all along the spectrum of development. Broadly speaking, countries in the region are along the spectrum in terms of development of tax laws and tax enforcement. It has been a great challenge to learn the tax laws, the tax administration and enforcement environments and to develop a network of external advisors/tax experts in the various countries. In addition, there are also clear differences in the practice of tax law between the US and the countries in the region. For example, with the possible exception of Australia none of the countries that I deal with have tax laws that are nearly as developed as the US. This leads to a lot of uncertainty in how the tax laws will be interpreted and applied to our business. Another difference is that those of us with a US tax background are comfortable with (and used to) continuous tax audits; taking reasoned positions on issues that are supported by substantial authority even though the IRS might have a different view and be willing to argue disputes with the IRS at the exam, appeals or court level. With a few notable exceptions, (e.g. Australia and India) tax litigation isn't common and taxpayers often need to resolve issues at the assessment level where they have less leverage. I have found there to be a prevailing attitude that avoiding any dispute related to tax is desirable, regardless of the reasonableness or basis for the tax authority's position or the cost of conceding issues. This could create a tension between US trained tax people and the general environment; an attitude one might find in dealing with their company's business people in the region and even external advisors. Therefore, I would like to provide you with two pieces of advice when practicing in this region. You generally need to feel comfortable with the certainty and you need to understand that a US approach to dispute resolution isn't likely to work in the region.

KJ-What has the cultural impact been to you and your family?

NZ- On a personal level, I had not had the opportunity to travel to Asia prior to this foreign assignment. During the past seven years, I have had the opportunity to travel with my family to many fascinating foreign locations that I otherwise may not have experienced. My wife and I have young children, one of whom was an infant when we moved to Singapore and the other was born here. Living in Asia has given our family a wonderful opportunity to introduce and expose our family to a rich and diverse set of people, cultures, histories, languages and cuisines.

KJ- What has been your experience managing tax professionals for a regional part of the world?

NZ- First, communication is clearly a big challenge. Secondly, distance and time zones are another facet of the challenge. I work in a regional hub office but most of my work relates to other countries. Thus, the distance with the people I am responsible for advising in the region makes the coordination of the work and communication with people in the multiple countries in the region, and regional and the home office including the US a constant challenge. Time wise, we are opposite the US so I have many late night phone calls to make. Another challenge is that communication styles are very different from what I am used to in the US. My communication style may be more direct than people in the region may be culturally comfortable with and I have had to make adjustments. Also, I have found that advisors are often not as comfortable conveying bad news or saying no, even when it is the right advice. This presents a real learning experience for anyone in a similar role and it is very important to understand these cultural differences and to learn to adapt one's communication style in order to maintain one's effectiveness in the region.


KJ- How much do you travel in your role?

NZ- On average, I travel twenty-five percent of the time throughout the region and to headquarters. Given today's technology, there is little that cannot be done with the use of phones and computers. However, there is still no substitute for the effectiveness of meeting face to face. One would have an edge in the region if they particularly spoke Mandarin or Japanese.


KJ- What do you feel this role had done for your professional tax career?

NZ- I feel very fortunate to work with a talented group of people within my company and the opportunity to work in a dynamic and growing region of the world. This has been a great experience for me personally and professionally. For my company, this is a growing region with a lot of activity so in this sense being here helps my career. I have been fortunate to have been offered a lot of responsibility and have had a wide variety of US and local tax issues to manage. This region is also the least developed region for my company purely in terms of the tax department so I have had a lot of input on how this is being developed in the region. It is my company's philosophy that we are global and we need to approach it with a global mindset. I truly believe working overseas provides a very important perspective that cannot be obtained working solely in the headquarters office in the US. On the other hand, I do miss out in the opportunity to work closely with my colleagues in the US who are a very talented and experienced group of tax professionals. In this sense, this is the sacrifice you make in working in the region.


KJ- What are the advantages as an expatriate in the region?

NZ- I really think the main advantage is having the opportunity to live in and work with people from interesting and diverse backgrounds. This should be a main driver for anyone considering an overseas assignment. The Asia Pacific region of the world has many richly developed cultures all across the development spectrum. This has been a fascinating experience both professionally and personally.

KJ- Nathan, I want to personally thank you for the time you have taken to answer my questions. Your perspective will undoubtedly be very valuable to anyone considering a tax career in the Asia Pacific region.

Kathleen Jennings (KJ)
Editor, The Tax Intelligence Report
Kitty@etsearch.com