The fundamental principle behind tax equalisation is that an expatriate should be no better off or no worse off as a result of being assigned abroad. This, presumably, is in place to encourage expatriates to work for their employers wherever they may be sent, sure in the knowledge that they are not disadvantaged tax-wise and their tax affairs are taken care of by the company's appointed tax advisers. Indeed, it is very common for the employer to enlist the assistance of a firm of tax advisers to oversee the preparation of both home and host country tax affairs, and, crucially, the payment of any local tax and social security which may be due as a result of the assignment to the host country