Reporting and Tax Obligations

Although Emory University is recognized as a tax-exempt organization in the United States, it may not be recognized as such in foreign countries. Emory must comply with all in-country tax regulations, including Value Added Tax (VAT), employment, and corporate taxes.

Emory programs operating internationally must coordinate activities with the Emory Tax Office to ensure appropriate tax and reporting documents are filed in a timely manner, consistent with both host country and U.S. federal regulations. 

Program oversight

Program leaders should review projects periodically to ensure consistency with the original proposal and institutional mission, and compliance with Emory policies and local laws.

Programs operating abroad must have clear on-site operational managers and financial reporting lines to a particular principal investigator (PI) or administrator at Emory. Overseas projects should also undergo the same regular academic review as domestic programs.

Each program should have a designated financial manager at Emory to ensure appropriate documentation of expenses for reporting purposes, oversee compliance with university financial policies, and guard against fraud. Programs that involve multiple departments are advised to give one financial manager ultimate oversight to avoid gaps or confusion in oversight responsibilities.