Benefits include employees' base salaries, pay raises, and bonuses and are determined by a number of factors such as characteristics of the organization and the job and levels of performance.

Which of the following occurs under tax equalization?

A) Expatriates realize tax benefits whenever actual taxes are less than the hypothetical tax. B) The employee pays the foreign income tax, but not the U.S. government tax. C) Employers reimburse expatriates for the difference between the hypothetical tax and the actual income tax. D) The employer takes the responsibility for paying the income tax on behalf of the expatriates.

A value proposition is

A) a short statement of the features a company provides to its customers B) a detailed report on the benefits a company provides to its customers C) a short statement of the benefits a company provides to its customers D) a bargain a company provides to its customers