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The Portuguese government recently announced its 2019 State Budget which includes provisions impacting globally mobile individuals.

The recent Australian budget promises some relief to individual taxpayers, with more income taxed at lower rates in future years.

In a globalised world, international talent mobility is a key element of a successful global business, it comes with challenges and risks, as well as opportunities.

At the end of 2018, the Chinese tax authorities announced significant reform of individual income tax (IIT). In mid-March, guidance was jointly published in Bulletins No. 34 and 35 by the Finance Ministry and State Administration of Tax on the ‘six-year rule’, along with details on calculating taxable income.

The Indian Supreme Court (SC) has ruled that cash allowances paid to employees, such as a conveyance allowance, special allowance, education allowance, medical allowance, should be included in basic wages for calculating Provident Fund (PF) contributions where they are ‘paid uniformly and universally by an employer to its employees’.

Taxpayers affiliated to a social security regime of an EU member state other than France or an EEA Member or Switzerland have been subject to social taxes on real estate income and capital gains on properties located in France since 2012.

The 2019 Finance Act in France has modified the content of the annual declaration related to trusts.

An announcement in the Canadian Budget proposed changes to the taxation of employer stock option plans.

On 14 December 2018, the Ho Chi Minh City Tax Department issued Official Letter No.13276/CT-TTHT to provide guidance on Corporate Income Tax (CIT) deduction.

International employees in Singapore should note the last year that an individual can register for Not Ordinarily Resident (NOR) relief will be YA2020.

With many South African tax residents working abroad, recent changes to tax law on foreign employment income may see many taxpayer’s affairs increase in complexity and potentially, incur an additional tax charge.

China has finalised regulations addressing tax reform for individual income tax and businesses and employees with Chinese connections will not have long to review, understand and implement required changes.

We look into changes addressing tax treatment of international employees in China, changes to preferential tax treatment of bonuses, equity compensation and certain benefits, and the corresponding implications for employers.

Tax reform for individual income tax (IIT) in China has continued to progress with the publication of the final implementation regulations in December 2018.

Find out how the proposed Economic Employer term being added to Swedish domestic tax legislation will affect your mobile employees?

Changes to the tax treatment of Indian non-residents for internationally mobile employees and their employers to be aware of.