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    If one of the two certainties in life is tax, then one of the certainties about taxation is that when you cross a border and earn money in another country, it can become a complex matter. Teresa Russell gets some simple answers to complex international taxation and visa questions

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    The need for HR to become more business-focused has been evident for a number of years now. As HR is gradually becoming more of a strategic function, the role of HR naturally changes in the business. Historically, HR has been more focused on employees as an administrative function

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