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Flash Alert - Tax

Flash Alert - Tax

All Flash Alerts on the topic of tax.


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Flash Alert - Tax


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12/13/2018: United States – Guidance on Sec. 83(i) and Deferring Compensation on Qualified Stock 

12/07/2018: Denmark – New Law Approved Revising Special Expatriate Tax Scheme

12/06/2018: Hong Kong – Transitional Arrangements for Salaries Tax Double Taxation Relief


11/30/2018: Singapore – Not Ordinarily Resident Taxpayers and Exemption on Certain Pension Contributions

11/21/2018: United States – Inflation Adjustments for 2019, Change for Workers in Combat Zones

11/19/2018: Malaysia – Budget 2019 Contains Few Measures Affecting Individuals 

11/09/2018: Portugal – 50% Tax Relief Proposed for Individuals Returning to Portugal

11/02/2018: Norway – New Tax Regime for Foreign Workers


10/31/2018: People’s Republic of China – Public Consultation on Rules Implementing IIT Reform

10/30/2018: United Kingdom – Is Autumn Budget an End to Austerity?

10/25/2018: Belgium – Authorities Announce New Reporting, Withholding Obligations

10/22/2018: Netherlands – Grandfather Provision Will Amend Application of New 30% Ruling

10/22/2018: Singapore – Change in Reporting of Accommodation Benefit

10/19/2018: Denmark – Government Presents Bill Revising Special Expatriate Tax Scheme

10/17/2018: Sweden – Update on Introduction of “Economic Employer” Concept in Swedish Taxation

10/12/2018: United States – Combat Zone Workers and Claiming Foreign Earned Income Exclusion

10/05/2018: Greece – More Details on Tax-Free Amount for Expenses, 5% Withholding Tax  


09/25/2018: Finland – Advent of Incomes Register Means Reporting Changes for Earned Income

09/24/2018: United States – Treatment of Employer Reimbursements for Moving 

09/20/2018: Netherlands – 2019 Tax Plan Reminds Changes to 30% Ruling Coming

09/14/2018: People’s Republic of China – Amendments to Individual Income Tax Law Passed

09/06/2018: Belgium – New Position on Notion of Salary Subject to Social Security   


08/29/2018: France – Withholding Tax Regime Guidelines Issued for Transition Year

08/24/2018: South Korea – Provisions for Foreign Workers in Tax Revision Bill

08/21/2018: Ghana – Amendments to Personal Income Tax System Are Enacted 

08/06/2018: Ireland – Modernising PAYE and Real Time Reporting Coming Soon

08/03/2018: Greece – Various Modifications to Income Tax System


07/25/2018: Australia – Individual Tax Residency Rules: Change Is Coming 

07/19/2018: Hong Kong – Transfer Pricing Legislation Introduces Changes to Salaries Tax Relief 

07/18/2018: Lithuania – Individual Tax Reform Sees Burden Shifted to Employees

07/17/2018: People’s Republic of China – Public Consultation Sought on Amendments to IIT 

07/11/2018: United States – Covered Employees and the New 21% Excise Tax 

07/06/2018: United States - IRS Accepting Renewal Applications for Expiring ITINs

07/06/2018: People’s Republic of China – Proposed Amendments of Individual Income Tax Released

07/03/2018: European Union - Revision of Coordination Rules on Social Security


06/27/2018: United States – June 29 Filing Deadline for Puerto Rico, U.S.V.I., American Samoa

06/19/2018: Germany – New Circular Updates Tax Opinion to Align with OECD Model

06/15/2018: Czech Republic – Cancellation of Plans to Reform Taxation of Individuals

06/13/2018: Thailand – New Law on Taxation of Digital Assets

06/08/2018: Australia – Superannuation Guarantee Amnesty Announced

06/05/2018: Australia - Streamlined Employer Compensation Reporting

06/04/2018: Kenya – Income Tax Bill Proposes Significant Changes to Taxation of Individuals 

06/01/2018: Canada – Measures for Cross-Border Travelers in Bill C-21


05/22/2018: Belgium – Compensating Taxes Due Where Stock Options Are under Water

05/18/2018: United Kingdom – Consultation on Short-Term Business Visitors from Overseas Branches

05/08/2018: United States – IRS Releases Sec. 911-Related Housing Cost Limitations for 2018


04/30/2018: Australia – Employment-Related Equity and Stock Annual Lodgements Due by 14 July

04/27/2018: Argentina – Tax Reform Brings Changes for Individuals and Employers’ Social Contributions

04/27/2008: Ireland – No Revenue Compromise on SARP Application Period 

04/26/2018: Netherlands – Important Change to 30% Ruling Coming in 2019

04/20/2018: United Kingdom – Employment Related Securities Annual Returns Due by 6 July 2018

04/11/2018: United States – IRS Guidance on Sec. 911 for Turkey

04/09/2018: Romania – Simplified Filing and Payment Procedures

04/04/2018: United States – While OVDP Closes, Options Remain for Those with Undisclosed Offshore Assets 


03/16/2018: Hong Kong – Budget Offers Relief from Salaries Tax, Other Measures

03/16/2018: United States - Offshore Voluntary Disclosure Program to End September 28

03/15/2018: Czech Republic – Planned Changes in Taxation of Individuals

03/14/2018: India – Budget Contains Mixed Bag of Measures for Individuals

03/14/2018: India –  Advance Rulings on Withholding, Foreign Tax Credits for Nonresident Employees

03/01/2018: South Korea – Changes in Income Tax Rates, Tax Residency Conditions, and More


02/28/2018: United States –  Permissible Period of Absence Extended for Puerto Rico, Virgin Islands Residents

02/28/2018: Belgium – Transactions with Non-Belgian Brokers Subject to Financial Transaction Tax

02/26/2018: France – As First Guidelines Get Issued on Withholding Regime, Employers Get Ready

02/22/2018: Australia – Bill Could Heighten ATO Powers over Employers’ Superannuation Compliance

02/21/2018: United Kingdom – Scottish Parliament Passes Rate Resolution for 2018/19

02/21/2018: United States – Tax Extenders in Bipartisan Budget Act of 2018 

02/20/2018: United Kingdom – HMRC Clarifies New Termination Payment Rules

02/19/2018: Ireland – Reminder on 31 March Deadline for Reporting Employee Share Schemes

02/16/2018: United States – Crucial for 2018 Filings, IRS Urges Renewal of Expired ITINS

02/16/2018: United Kingdom – Updated Guidance from HMRC on Non-Dom Rules

02/14/2018: Mongolia – Tax and Social Security Undergo Further Changes

02/08/2018: Belgium – New Tax on Resident and Nonresident Individuals’ Securities Accounts

02/05/2018: United States – FinCEN Notice 2017-1 Extends FBAR Filing Date for Some


01/31/2018: Turkey – Modifications to Tax Thresholds, Exemption Amounts, Other Measures 

01/30/2018: Greece – Change of Tax Residence Subject to New Requirements

01/26/2018: South Africa - Foreign Services Exemption Amended

01/26/2018: Poland – New Measures Could Affect Employment Costs Tied to Highly Qualified Specialists

01/25/2018: Ireland – Commencement Order Makes KEEP Measures in Finance Act Operational

01/18/2018: United States - Tax Reform Takes a Bite Out of Employer Fringe Benefit Deductions

01/17/2018: Ireland – Update on the KEEP Provisions in Finance Act 2017

01/15/2018: Indonesia - Tax Treaty Benefits, Revised Certificate of Domicile Rules

01/12/2018: United States – Updated 2018 Withholding Table and Supplemental Wage Payments Withholding Rate 

01/12/2018: Morocco – February 28 E-Filing and E-Payment Deadlines for Income Tax 

01/12/2018: United States – Update on H.R. 1 Provisions on Section 162(m)

01/11/2018: United States – H.R. 1, Originally Tax Cuts and Jobs Act, Becomes Law

01/11/2018: Luxembourg – Update on 2018 Tax Reform Legislation

01/10/2018: United Kingdom - New Rules: Corporate Criminal Offence

01/09/2018: Philippines – Tax Reform Brings Many Changes for Individuals

01/03/2018: Norway – 2018 Budget Measures Effective 1 January, Tax Class 2 Plans



12/22/2017: United States – President Trump signs Tax Cuts and Jobs Act into Law

12/22/2017: Slovakia – Tax Residence Definition Is Broadened from 2018

12/21/2017: Malaysia – Tax Measures Affecting Individuals in Budget 2018

12/18/2017: Luxembourg – New Guidance on Taxation of Stock Options, Warrants

12/16/2017: United States – Tax Reform Conference Agreement Unveiled

12/07/2017: United States - Proposed Revisions to Section 162(m) Bite As Hard As They Bark

12/03/2017: United States — Senate Passes Its Version of Tax Reform Bill


11/28/2017: Denmark – Initiatives Adopted on Special Tax Scheme for Expatriates, Employee Shares

11/22/2017: United Kingdom – Autumn Budget Released, Termination Payment Changes Confirmed

11/22/2017: Romania – Significant Changes Proposed to Tax and Social Security Legislation

11/22/2017: France – Update on Withholding System Expected in 2019 

11/17/2017: United States - Update on Tax Cuts and Jobs Act

11/17/2017: United States - U.S. Senate Finance Committee Approves Tax Reform Bill

11/13/2017: United States – What One House Giveth, the Other Taketh Away

11/13/2017: United States – Senate and House Tax Bills: Considerations for Global Mobility Programs

11/10/2017: United States - Comparison of House and Senate Tax Reform Bills

11/10/2017: Ireland – Examining the KEEP Proposals in Finance Bill 2017

11/09/2017: United States - House Ways & Means Committee submits tax reform bill for consideration

11/07/2017: United States - KPMG Releases Preliminary Analysis on Proposed Tax Reform  

11/02/2017: United States - House Republicans Unveil Tax Reform Bill


10/24/2017: United Kingdom – New Rules, Penalties on Offshore Tax Non-Compliance

10/19/2017: Switzerland – New “Quasi Tax Resident” Status Could Result in Tax Savings

10/12/2017: France – Withholding System Deferred until January 2019

10/10/2017: France – Draft Budget Bill for 2018 Unveiled

10/09/2017: United States – Treasury Extends Hurricane Disaster Relief; New Tax Relief Bill

10/04/2017: Denmark – Proposal to Amend Special Tax Scheme for Expatriates


09/28/2017: United States – Administration’s Unified Framework for Comprehensive Tax Reform Released

09/22/2017: United States – Hurricane Victims May Access Funds in Certain Retirement Plans

9/15/2017: United States – Tax Filing and FBAR Due Date Relief for Hurricane Irma Victims

09/15/2017: United States – Deferred FBAR Filing Deadline for Victims of Hurricane Harvey

09/12/2017: Sweden – Proposal Foresees “Economic Employer” Redefined, Other Changes

09/06/2017: South Korea – Proposed Tax Revisions Aim to Better Tap Expatriates’ Wealth

09/01/2017: Australia – Capital Gains Tax Changes Impacting Foreign Residents

09/01/2017: United States – IRS Announces Tax Relief to Victims of Hurricane Harvey


08/15/2017: South Africa - Proposed Repeal of the Foreign Services Exemption

08/04/2017: United Kingdom – Update on Social Security Aspects of Brexit Negotiations


07/31/2017: Luxembourg – Last Call for Tax Amnesty “Regularizations”

07/28/2017: OECD – Updates to “Resident” Commentary, Comments Sought

07/27/2017: The Netherlands – Social Security Agreement with China in Force from September 1

07/26/2017: Sweden – High Court Says Fees to Directors Taxable as Employment Income

07/24/2017: The Netherlands – All Days of Stay Count for 183-Day Rule

07/14/2017: Belgium – Change Ending Discrimination of Married, Legally Cohabiting Taxpayers


06/28/2017: United States – IRS Accepting Renewal Applications for Expiring ITINs

06/21/2017: South Africa – Personal Income Tax, Follow on from Budget 2017

06/16/2017: Malaysia – Expatriate Services Division Makes Several Updates via MYXpats

06/16/2017: Australia – 15 July Employer Reporting Deadline for Employee Share Schemes

06/15/2017: Romania – Change of Filing Deadline for Expatriates Tied to Treaty Period

06/14/2017: Italy – Long-Awaited Circular Clarifies Inpatriate/Expatriate Tax Regimes

06/14/2017: France – Withholding Tax: a Reform Postponed or Ditched?

06/09/2017: Fiji – Recent Tax Developments

06/06/2017: People’s Republic of China – Tax Deductions for Private Health Insurance Expanded


05/24/2017: Singapore – NOR Exemption Change for Employers’ Contributions to Overseas Pension Fund

05/22/2017: India – Foreign Nationals, Nonresidents Exempt from Mandatory Quoting of Aadhaar Number

05/18/2017: United Kingdom – What HMRC’s “Know Your Customer” Program Means for U.S. Companies

05/11/2017: Australia – Key Things Employers and Expatriates Should Know About 2017 Budget

05/05/2017: United States – House Passes Bill to Repeal Affordable Care Act


04/28/2017: United States – Trump Administration Releases Tax Proposals 

04/27/2017: United States – IRS Announces ITIN Applicants Can Use CAAs Abroad

04/26/2017: United Kingdom – Truncated Finance Bill 2017 Due to Snap General Election

04/26/2017: Mongolia – Higher Personal Taxes, Health Contributions Approved by Parliament

04/21/2017: Italy – Care to Switch from Old Inpatriate Regime to New One?

04/21/2017: Greece – New Law Amends Income Tax System

04/20/2017: Greece – New Voluntary Disclosure Program in Effect through 31 May

04/19/2017: Canada – Quebec Bumps Up Stock Option Deduction

04/14/2017: Zimbabwe – New Finance Act Contains Some Measures Affecting Individuals

04/13/2017: Ireland – April Brings Changes to Tax-Free Travel and Subsistence Rates

04/11/2017: Mexico – Obligation to File Informative Returns and Preferential Tax Regimes

04/11/2017: United Kingdom – Impact of “Hard Brexit” on Social Security for Assignees

04/07/2017: Mexico – Decree Offers Tax Incentive Program for Repatriating Resources

04/05/2017: United Kingdom – 6 July Employer Reporting Deadline for Share Plans and ERS 


03/30/2017: France – Modifications to Tax and Social Charges of Free Shares

03/30/2017: Finland – Government Proposals on Changes to Tax Administration, Personal Taxation

03/29/2017: United States – Moving to Trade Date + 2 Days: Is Your Company Ready? 

03/24/2017: Trinidad & Tobago – Finance Act Measures Affecting Individuals

03/24/2017: Colombia – Tax Reform Law Brings Considerable Changes to Taxation of Individuals

03/17/2017: Mongolia – Agreement with IMF Could Mean Higher Personal Taxes, Health Contributions

03/14/2017: United States – IRS Releases Sec. 911-Related Housing Cost Limitations for 2017

03/14/2017: United States – IRS Guidance on Sec. 911 for South Sudan

03/09/2017: United Kingdom – In Budget, Some New Measures, Some Previously-Announced

03/09/2017: United States – Legislation Introduced to Repeal Affordable Care Act

03/08/2017: Hong Kong – Budget Offers One-Off Relief on Salaries Tax

03/07/2017: Brazil – “Early Withdrawal” Possibilities for Inactive FGTS Accounts

03/03/2017: United States – New Social Security Totalization Agreement Signed with Slovenia

03/02/2017: Chile – Tax Treatment of Stock Options Much Changed under New Rules


02/28/2017: Singapore – Budget Provides for Rebate of 20-Percent of Tax Payable

02/27/2017: Ireland – Revenue Urging Disclosure of Undisclosed Offshore Matters by 1 May

02/24/2017: South Africa – Rules on Tax-Free Status of Relocation Allowances Change

02/24/2017: Thailand – Personal Tax Rates Amended, Along with Allowances, Deductible Expenses

02/23/2017: South Africa – Amendment to ‘Provisional Taxpayer’ Rules Will Affect Expatriate Employees

02/22/2017: Italy – Expansion of Inbound Expatriate Tax Relief

02/21/2017: Switzerland – Revising the Taxation at Source Rules for Employment Income

02/17/2017: People’s Republic of China – New Rules for Foreign Graduates to Get Work Permit

02/17/2017: United Kingdom – Changes to Immigration Rules Happening on 6 April 2017

02/15/2017: Ireland – Updates to Tax and PAYE Withholdings for Non-Irish Employments

02/01/2017: Ireland – Reminder on March Deadline for Reporting Employee Share Schemes


01/25/2017: France – New Penalties If Audits Find Employees without Certificates of Coverage

01/23/2017: France – Finance Law Measures on Withholding, Impatriate Regime, Tax Tables

01/19/2017: Tunisia – Budget Changes Tax Rates, Brackets, and Professional Costs Deduction

01/18/2017: Austria – Changes to Tax Benefits for Skilled Researchers, Academics, Scienti

01/16/2017: Luxembourg – 2017 Tax Reform Legislation Approved by Parliament

01/13/2017: United States – IRS Issues Final PFIC Regulations

01/12/2017: South Korea – Changes in Flat Tax Rules and Top Income Tax Rate

01/11/2017: Slovakia – Changes to Caps for Social Security in 2017



12/21/2016: United States – FBAR Developments on Due Dates and Automatic Extensions

12/20/2016: Switzerland – New Tax Treatment Applied to Commuting Costs

12/16/2016: United Kingdom—Details on Planned Changes to Taxation of Non-U.K. Domiciles

12/02/2016: People’s Republic of China – New Policies Offer Incentives for Equity-Based Compensation


11/28/2016: India – Totalisation Agreement with Japan Entered into Force on 1 October

11/22/2016: Canada – Finance Quebec Moves Forward Elimination of Health Contribution

11/17/2016: Malaysia – New “Lifestyle” Tax Relief Measures in 2017 Budget

11/15/2016: United States – KPMG Publication on Expiring Tax Provisions 

11/10/2016: Sweden – Court Finds German Company Had PE from Recurring Short-Term Activities

11/04/2016: Finland – Court Finds Employer-Paid Tax Preparation Services Are Taxable Benefit


10/21/2016: France – Withholding Tax on Professional Income ‘Bientôt’

10/18/2016: United Kingdom – New Online Applications, Passport Service for EEA/Swiss Nationals

10/18/2016: New Zealand – New Employee Share Scheme Obligations Coming

10/14/2016: Canada - Plans to Alter Exemption Rules for Capital Gains on Principal Residence

10/13/2016: New Zealand – Updates to Proposals for Taxing Employee Share Schemes

10/12/2016: The Netherlands - 2017 Budget Measures Impact Foreign Employers, Supervisory Directors

10/12/2016: The Netherlands – Tax Rate, Credit Changes for Individuals in 2017 Budget

10/10/2016: United States – IRS Reminds Taxpayers of Need to Renew Expiring ITINs


09/29/2016: Romania – Order 1099/2016 Brings Clarifications to Determining Individuals’ Tax Residence

09/22/2016: Canada – Financial Institutions to Start Collecting Non-resident Account Details

09/13/2016: Brazil – eSocial Obligations to Start in 2018


08/29/2016: Hungary – New Tax Law Impacts Social Security and Employees on Assignment

08/19/2016: United States – Preparing for the CEO Disclosure Rules

08/17/2016: United Kingdom – New Consultation Document on Taxation of Termination Payments

08/11/2016: Luxembourg – 2017 Tax Reform Legislation Submitted to Parliament

08/09/2016: United States – IRS Issues Guidance for Soon-to-Expire ITINs

08/03/2016: Brazil – Update on New Capital Gains Tax Rates


07/29/2016: Romania - New Tax Incentives for Research and Development Activities

07/28/2016: Greece – New Law Modifies Personal Tax System, Some Rate Increases

07/28/2016: Greece – Judicial Body Decides on Tax Residence and Filing of Joint Returns

07/27/2016: Kenya – Budget Makes Adjustments to Tax Bands, Personal Relief

07/15/2016: Malaysia – Wage Ceiling and Other Changes to Social Security System

07/14/2016: Singapore – Tax Clearance Refresh

07/11/2016: Luxembourg – Capital Gains Tax Rule Change; Single Notification to Joint Taxpayers

07/08/2016: Canada – Highlights of Personal Tax Changes in 2016 Federal Budget


06/27/2016: United Kingdom – Post-EU Referendum, What’s Next for Employers with International Assignees?

06/23/2016: Thailand – New Proposals Aim to Provide Tax Relief

06/09/2016: United States – Proposed Regs Aim to Clarify Rules for Expatriate Health Plans


05/27/2016: Brazil – New Voluntary Disclosure Program and Capital
Gains Taxation Rates 

05/24/2016: Albania – Labour Code Provisions Affecting Secondments in Force from June

05/24/2016: United States – Final Regs Issued Concerning Disbursements from Roth Accounts

05/19/2016: India – Restrictions Placed on Early PF Withdrawals Now Rescinded 

05/18/2016: Romania – Wages, Taxation of Investments, and Filing for Rental Income

05/13/2016: Luxembourg – Review of Important 2015/2016 Tax Rules for Employers, Individuals  

05/06/2016: Luxembourg – Measures for Families and Others in State of the Nation

05/06/2016: South Korea – New Assignee-Related Withholding Rule for Korean Entities

05/05/2016: Australia – 2016/17 Budget Has Key Measures Impacting Individuals


04/15/2016: The Netherlands – Law Amends Tax Rules for Independent Contractors, Board Members

04/13/2016: Singapore – Few Tax Changes for Individuals in Budget 2016

04/13/2016: United States – Congress Proposes Legislation to Amend ITIN Application, Deactivation Procedures

04/08/2016: The Netherlands – High Court Rules on 150-Km Criterion for 30% Ruling


03/31/2016: Switzerland – New Tax Treatment for Commuting Costs

03/29/2016: South Africa – Special Voluntary Disclosure Programme Announced in Budget 2016

03/28/2016: United Kingdom – Finance (No. 2) Bill Is Published

03/18/2016: United States – IRS Guidance on Section 911 for Burundi  Tax

03/17/2016: United Kingdom – Budget 2016 Contains a Few Surprises

03/17/2016: Germany – Constitutional Court Comes to Decision about Treaty Override

03/09/2016: India – 2016 Budget – Tax Proposals – Tax on Retirals

03/08/2016: United States – New 2016 Adjusted Sec. 911-Related Housing Cost Limitations

03/03/2016: United States – New Rules Remove Foreign Tax Credit Restriction for Cuba

03/02/2016: Australia – New Procedures for 2016 Employee Share Scheme Reporting Obligations


02/29/2016: Malaysia – New Guidelines on Tax Clearances for Taxpayers Issued

02/29/2016: Italy – 2016 Quota for Issuance of Work and Residence Permits

02/26/2016: United States – New U.S. Model Income Tax Convention Issued by Treasury

02/26/2016: Malaysia – New 2016 Budget Tax Proposals to Off-Set Economic Uncertainty

02/19/2016: Thailand – Relocation of Headquarters to Thailand Comes with Tax, Immigration Incentives

02/15/2016: Romania – New Information Statement, Worldwide Taxation Rule, and Penalties for Non-Compliance

02/05/2016: Australia – Social Security Agreement with India Comes into Force

02/03/2016: People’s Republic of China – Some Guidance on Equity Income Tied to Unlisted Companies


01/29/2016: Canada – New Application Deadline for Nonresident Employers Wanting Withholding Exception

01/28/2016: Italy – Moves to Introduce New 30% Relief for Inbound Expatriates

01/26/2016: Kazakhstan – Retirement Reform Means New Employers’ Charge, Calculation for Individuals’ Pensions

01/26/2016: Australia – Nonresidents Required to Repay Their Australian Education Debt

01/22/2016: Belgium – Guidance Issued Could Affect Expatriates’ Tax-Free Allowances

01/22/2016: United Kingdom – Treaties with Bulgaria, Croatia, Kosovo, Sweden, Tajikistan in Force

01/20/2016: Canada – Certain Nonresident Employers May Apply for Payroll Withholding Exception

01/19/2016: Norway – Budget Measures Undergo Minor Amendments in Final Legislation

01/19/2016: Malaysia – Finance Act 2015 Enacts Form E Filing, Monthly Deduction Measures

01/12/2016: United States – IRS Extends Due Dates for 2015 Health Care Information Reporting

01/08/2016: Argentina – Lifting Foreign Exchange Controls Creates More Flexibility

01/07/2016: United States – Filing Season Start and Deadline; Relief for ID Theft Prevention



12/23/2015: United States – New Law Makes Some Extenders Permanent, Updates ITIN Procedures

12/16/2015: United States – Some Relieved of FBAR Filing Until April 15, 2017

12/14/2015: Spain – European Commission Takes Aim at Overseas Assets Form 720

12/11/2015: United Kingdom – 2016 Draft Finance Bill Published

12/10/2015: United States – Tax Debts Could Result in Revocation of Passport

12/2/2015: United Kingdom – Autumn Statement Affirms Income Tax Changes, Apprentice Levy


11/25/2015: Singapore – Changes to Tax Treatment of Travel Expense Payments

11/20/2015: Belgium – New Emphasis on Penalties for Payroll-Related Non-Compliance

11/18/2015: The Netherlands – Decree on International Aspects of Pensions, Annuity Entitlements

11/13/2015: Japan – Amendments Made to Reporting under “Statement of Assets/Liabilities”

11/10/2015: Malaysia – Measures on Penalties, Receipt of Employment Income, Gratuity

11/06/2015: Norway – Inflow of Migrants Obliges Government to Amend Budget’s Tax Rates

11/06/2015: Malaysia – Budget 2016 Taxes High Earners More, Relief for Low-to-Middle Incomes

11/05/2015: United Kingdom – No Changes in Travel and Subsistence Tables Just Published

11/04/2015: Norway – Changes to Taxing Income in Budget 2016


10/30/2015: Romania – Revised Fiscal Code May Lighten Burdens on Assignees, Employers

10/30/2015: Portugal – New Form Issued and Approved for Requesting PIT Filing Extensions

10/27/2015: Brazil – Capital Gains Taxation Made More Progressive, Burdensome

10/23/2015: Curaçao – Dutch Parliament Approves New Netherlands-Curacao Taxation Agreement

10/21/2015: Finland – In Budget 2016, Tax Measures for Assignees and Employers

10/20/2015: Ireland – Budget 2016 Offers Some Relief for Low/Middle Incomes 

10/12/2015: People’s Republic of China – Long-Term Investors’ Dividends Get Tax Relief 

10/12/2015: United Kingdom – Consultation on Taxation of Non-U.K. Domiciliaries

10/09/2015: Guernsey – Revised Rules Allow Tax Exemption for Certain Seconded Academics

10/08/2015: United States – Proposed Regs on Taxing Gifts, Bequests from Covered Expatriates


09/29/2015: New Zealand – New Tax Bill, Immigration Proposals

09/23/2015: People’s Republic of China – Updates to Tax-Advantaged Health Insurance Products

09/22/2015: Colombia – New Procedures for Disclosing Overseas Assets 

09/18/2015: United Kingdom – Final Version of New Payroll Procedures for Business Visitors

09/17/2015: South Korea – Proposed Legislation Affects High-Income Foreign Workers, Stockholders

09/09/2015: Malta – Changes to Remittance Basis, Highly Qualified Persons Rules


08/31/2015: Indonesia – Update on Income Tax and Social Security Developments

08/25/2015: United States – Tax Treatment of Identity Protection Services for Data Breach Victims

08/07/2015: Australia – ATO Ratchets Up Data-Matching Program

08/05/2015: United States – New Law Changes Filing Due Date for FBAR


07/31/2015: Spain – Modifications to Impatriate Regime and Exit Tax

07/30/2015: Spain – Reduced Tax Rates, Changes to PIT, Nonresident Taxation Regulations

07/29/2015: United Kingdom – Certificates of Sponsorship Quota Is Exceeded Again

07/29/2015: United Kingdom – OTS Publishes Terms of Reference

07/20/2015: United Kingdom – Summer Finance Bill 2015 Published

07/17/2015: United Kingdom – Details on Changes to Taxation of Non-U.K. Domiciliaries

07/14/2015: France – Plans to Institute Income Tax Withholding on Remuneration

07/09/2015: United Kingdom – 2015 Summer Budget Presented

07/08/2015: United Kingdom – New Payroll, Payment Procedures for Short-Term Business Visitors

07/01/2015: United Kingdom – Temporary Suspension of ‘Recognised Overseas Pension Schemes’ List 


06/30/2015: Canada – Alberta Abandons Flat Tax Rate; Introduces Progressive Rates, Brackets

06/30/2015: Singapore – Owners of Rental Property Can Claim ‘Deemed Expenses’ Now

06/29/2015: South Korea – New Reporting Rules for Foreign Real Estate

06/26/2015: United States – Supreme Court Decision for Same-Sex Marriage

06/09/2015: United States – FBAR Filing Reminder, Alternative e-Filing Method

06/04/2015: People’s Republic of China – Health Insurance Tax Relief Pilot Program


05/28/2015: United States – Supreme Court Holds Maryland Tax Law Unconstitutional

05/27/2015: New Zealand – Proposals on Simplifying Tax for Employee Share Schemes

05/27/2015: United Kingdom – New Online Form, Guidance on Nonresidents’ Disposals of U.K. Residences

05/22/2015: United States – April 18, 2016 Filing Deadline Set for 2015 Returns

05/19/2015: Australia – Some Measures for Individuals in 2015/2016 Budget

05/04/2015: Canada – Budget 2015 Presented


04/29/2015: South Africa – Personal Tax Rate, Fringe Benefit Changes in Budget 2015

04/27/2015: Japan – Tax Reform Includes Exit Tax on Wealthy Departing Individuals

04/16/2015: Mauritius – New Fiscal Year but No Tax Increases in Budget

04/15/2015: United States – New 2015 Adjusted Sec. 911-Related Housing Cost Limitations

04/07/2015: United Kingdom – Legislation Revised on Sale of Residential Property by Nonresidents


03/31/2015: India – 2015 Budget Presented, Higher Taxes on High Income Earner

03/27/2015: Belgium – Cross-Border Workers and the 24 Days Condition

03/25/2015: United States – IRS Guidance on Sec. 911 for Four Countries

03/24/2015: United Kingdom – Finance Bill 2015

03/23/2015: United Kingdom – Imminent Deadline for Operation of Appendix 5 Agreements

03/20/2015: Ireland – 31 March Deadline for 2014 Share Scheme Reporting Soon Here

03/19/2015: France – New Tax Filing Deadlines (Sooner Not Later) for 2015

03/19/2015: United Kingdom – Chancellor Presents 2015 Budget with No Surprises

03/13/2015: Singapore – 2015 Budget Introduces Some Income Tax, CPF Contribution Changes

03/06/2015: Germany – New Circular Updates Tax Principles to Align with OECD Model

03/05/2015: United Kingdom – Devolution of Income Tax Powers to Scotland, Wales

03/04/2015: The Netherlands – EU Court Decision on 150-Km Limit for 30% Ruling


02/19/2015: United Kingdom – Consultations on Foreign Employees and Employer-Related Securities Published

02/19/2015: Germany – Territorial Scope of Income Tax for Offshore Projects Altered

02/11/2015: Italy – New Law Contains Some Tax Measures Affecting Employees, Employers

2/11/2015: Portugal – Tax Reform Introduces Changes to Residency, Mobility-Related Tax Rules

02/06/2015: Switzerland – Restrictions to Expatriate Deductions Come into Force January 1, 2016


01/30/2015: France – 2015 Budget Law Contains Some Changes, for Individuals, Employers

01/29/2015: France – New Economic Growth Bill Contains Some Measures Affecting Individuals

01/29/2015: Malaysia – Important Changes to Monthly Tax Deduction Rules

01/23/2015: United Kingdom – Government Issues Consultation Document on Remittance Basis Charge

01/23/2015: United Kingdom – New Treaty with Croatia to Replace 1981 Treaty

01/19/2015: Colombia – New Tax Reform Introduces Wealth Tax for Individuals

01/13/2015: Croatia – Effective 1 January, Amendments to PIT and Social Security Rules

01/08/2015: The Netherlands – CJEU Advocate General Opines on 150-Km Limit for 30% Ruling



12/23/2014: Australia – Division 293 Tax:  Payment/Refund Consequences for Expatriates, Nonresidents

12/23/2014: Denmark – New Rules for Recruitment of Foreign Specialists

12/22/2014: Estonia – Tax, Unemployment Insurance, and Foreign National Employment Registration Developments

12/22/2014: United States – Certain Individuals Relieved of FBAR Filing Until June 30, 2016

12/18/2014: Spain – Tax Reform Law Enacted, with Many Changes to Taxation of Individuals

12/17/2014: Finland – For Budget 2015 Some Tax Changes; Rise in Some Social Charges

12/15/2014: Singapore – Extension of Time to File Tax Clearance for Frequent Business Travellers

12/12/2014: United States – Final FATCA Regs Include Significant Changes

12/11/2014: United Kingdom – Draft Finance Bill Published, Reflecting Many Autumn Statement Measures

12/04/2014: United Kingdom – Tax Simplification and Some Give and Take in Autumn Statement

12/03/2014: United Kingdom – Plans Set to Tax Sales of Residential Properties by Nonresidents

12/01/2014: Chile – Tax Reform Package Brings Changes to Taxes Affecting Individuals


11/25/2014: Thailand – New Decree Announces Extension of Progressive Tax System

11/24/2014: Canada – Family Tax Cuts Take Effect Now

11/24/2014: Costa Rica – Modifications to Income Tax Brackets, Credits for 2015

11/20/2014: United States – New Draft Instructions for Form W-7 (ITINs)

11/14/2014: Malaysia – 2015 Budget Offers Taxpayers Lower Rates, Easier Compliance

11/14/2014: United Kingdom – Amendments Make Important Alterations to Tax Treaty with Canada


10/31/2014: Sweden – 9.88% Payroll Fee on Income of Assignees to India, USA, Canada

10/29/2014: Ireland – Special Report:  Finance Bill Offers Tax Savings, Enhances Competitiveness

10/24/2014: Norway – Some Easing of Burdens for Taxpayers in Budget 2015

10/23/2014: Australia – Changes to 457 Visa and Employee Share Scheme Rules Proposed

10/08/2014: United States – Relief for Individuals with Interests in Canadian Retirement Plans

10/07/2014: United Kingdom – New Travel and Subsistence Tables Published


09/30/2014: OECD – Model Convention Update on Termination Payments

09/22/2014: Spain – Significant Reforms Planned for Tax System

09/17/2014: Vietnam – PIT Can Be Calculated from Month of Arrival in Vietnam


08/27/2014: Switzerland – Restrictions Proposed to Expatriate Ordinance Could Raise Assignment Costs


07/31/2014: Gibraltar – Healthy Government Finances Bring Positive Measures for Taxpayers

07/31/2014: United States – IRS Updates Guidance on Sec. 911

07/30/2014: Poland – Tax and Social Security Totalization Treaty Developments

07/30/2014: Pakistan – Budget for 2014-2015 Features Some Measures Affecting Individuals

07/30/2014: Nigeria – New Pension Reform Law Brings Change

07/29/2014: Belgium – Changes Enacted to Regional Taxing Powers, Taxation of Nonresidents

07/29/2014: Egypt – New 5-Percent Tax Rise on High Earners Introduced

07/25/2014: United Kingdom – Short-Term Business Visitor Agreement to Be Updated

07/23/2014: Italy – High Court Rules 10% Tax on Bankers’ Bonuses Is Valid

07/18/2014: United Kingdom – Amendment to Taxation of Share-Based Awards for Assignees

07/17/2014: United Kingdom – Draft PAYE Regulations Amend Tax Code Notification Requirements

07/16/2014: United Kingdom – New Treaty Signed with Tajikistan

07/03/2014: Australia – Legislation Enacted with New Levy Impacting Tax Liabilities

07/02/2014: United States – Revised ITIN Policy Eases Burden on Taxpayers

07/01/2014: United States – Revised Procedures for Late Reporting of Foreign Accounts


06/03/2014: The Netherlands – European Commission Opposes 150-Km Limit for 30% Tax Relief


05/30/2014: United States – FBAR Filing Reminder, IRS Issues More Information

05/30/2014: Australia – 2014-15 Budget Unveiled by New Abbott Government


04/30/2014: Austria – Value of Company Car Benefit Raised

04/30/2014: Portugal – 2014 Budget Law Maintains Higher Taxation, but Some Relief

04/29/2014: South Africa – In Budget 2014, Changes Planned for Savings and Retirement

04/25/2014: United States – IRS Releases 2014 Adjusted Sec. 911

04/22/2014: France –Temporary Tax on High Remuneration Compliance Developments

04/16/2014: Canada – Tax Authority Extends Filing Deadline to May 5

04/10/2014: Italy – Government Reinstates EUR 10,000 Threshold for Reporting Foreign Assets

04/07/2014: Switzerland – Court Makes Landmark Decision on Inter-cantonal Taxation of Employment Income

04/07/2014: United Kingdom – Important Changes to Form 42 Filing, Upcoming Deadlines

04/04/2014: United Kingdom – Consultation Published on Taxing Nonresidents’ Gains on Property

04/01/2014: United Kingdom – Several Measures in Finance Bill Affecting Globally-Mobile Workforce


03/31/2014: New Zealand – Updated Guidance from Inland Revenue on Tax Residence

03/31/2014: Hong Kong – Stability Underscores 2014/2015 Budget Measures for Individuals

03/27/2014: United Kingdom – Amended Legislation to Prevent Tax Avoidance Using Dual Contracts

03/27/2014: United Kingdom – A Welcome Deadline Extension on Software Compliance for RTI

03/25/2014: United States – IRS Guidance on Sec. 911 for Four Countries

03/20/2014: United Kingdom – Some Personal Taxation Changes, New Anti-Avoidance Measures in 2014 Budget

03/19/2014: United Kingdom – New Childcare Tax Provisions to Help Millions of Families

03/17/2014: Luxembourg – New Circular Meant to Help Attract Skilled Foreign Workers

03/14/2014: Austria – Shift from Legal Employer to Economic Employer Approach

03/11/2014: Singapore – Budget 2014 Brings Changes to Central Provident Fund, Tax Reliefs

03/03/2014: Vietnam – 2013 Tax Season Guidance for Personal Income Tax Returns


02/26/2014: Australia – Changes to PAYG Withholding Variation Process for Foreign Employers

02/20/2014: Italy – 20% Withholding on Transfers from Foreign Banks Suspended

02/19/2014: Romania – Updated Rules Governing Deductibility of Social Contributions

02/14/2014: Belgium – Taxpayers with Foreign Employment Income Could Be Audited

02/14/2014: People’s Republic of China – Rules to Encourage Retirement Savings

02/06/2014: France – New Tax Laws Enacted Raising Tax Burden

02/05/2014: Spain – 2014 Budget Law Maintains High Taxation, but Hope for Cuts in 2015

02/04/2014: Australia – Tax Authorities Increase Payroll Tax Reviews of Businesses

02/04/2014: Denmark – Method for Calculating Tax Relief on Foreign Income Changed


01/31/2014: Germany – New Social Security Rates, Thresholds for 2014

01/31/2014: Sweden – Parliament Approves Modified Income Tax Thresholds for 2014

01/30/2014: Peru – Government Sets New Value for Tax Unit for 2014

01/29/2014: Sweden – Tax Agency Challenging Foreign Companies’ Work for Possible PE

01/29/2014: Italy – New Circular Brings Further Changes to Financial Asset Reporting System

01/27/2014: United States – FBAR Deadline for Certain Individuals Extended for 4th Time

01/21/2014: United Kingdom – Details Published on Preventing Use of Dual Contract Arrangements

01/10/2014: Ireland – Deadline Approaching for 2013 Share Scheme Reporting

01/10/2014: United States – PFIC Regs Released:  Reporting Required on 2013 Tax Returns

01/02/2014: Belgium – Proposed Changes Affecting Net Pay of Those Enjoying Expatriate Concessions

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