The world is a smaller place than it seemed 10 years ago. Thanks to the technological improvements that have made this happen, businesses are finding it increasingly necessary to send employees overseas in order to develop new services, products and sales opportunities.

Undertaking an overseas assignment creates a range of issues for both employer and employee, particularly in relation to pension planning, and in respect of pensions, some of the main problems and issues involved in establishing suitable pension structures for global assignees are addressed within this article.