Introduction
Expatriate Employment occurs when a foreign national accepts a
job/role outside of their home country, which may be taken up
independently or as part of the Global Mobility function of an
organisation1. The use of expatriate employment plays a
strategic role in talent development, workforce retention, and
transfer of skills, knowledge, and technology.
The term 'End-of-Assignment' refers to the completion
and conclusion of an assignment in a location or with an
organisation. The reasons for end-of-assignment are varied:
completion of a time-based project in a location, change of
employment, illness or injury, assignment termination, retirement,
or even death.
In Nigeria, companies are required to obtain the consent of the
Comptroller General of the Immigration service (CGIS) through
relevant approvals and permits before employing foreigners and
submit End-of-Assignment notifications to the Nigeria Immigration
Service (NIS) at the end of their
