Updated Revenue guidance on PAYE Exclusion Orders and bonus payments (August 2021).
A PAYE Exclusion Order (PEO) issued by Revenue to an employer relieves the employer from the obligation to deduct tax at source under the PAYE system from
China tax reform - continuing development
Tax developments are occurring at a time when the China tax authority has enhanced its capability to analyse ‘big data’ and in turn is targeting companies and
Global mobility 2020 cross-border employment taxation due to COVID-19
On April 1, 2021 the CRA provided guidance and tax relief for individuals whose tax situation was affected by travel restrictions imposed by the COVID-19
Philippines update Philippines revises guidelines and procedures for tax treaty benefits
The revised procedures shall apply to all income derived by nonresidents from Philippine sources that may be entitled to relief from double taxation under
Global Mobility Services COVID-19: global mobility and employment tax supporting measures in Ireland for 2021
Some of the concessions introduced by the Irish tax authorities (Revenue) to support employers and employees deal with the impacts of Covid-19 ended on 31
France update Covid-19 & international mobility
Tax issues and complications in France caused by the mobility of employees.
Italy update Law Decree no. 41/2021: Sostegni Decree
Urgent measures in Italy to support businesses and economic operators, measures on labour, health, and territorial services, related to the Covid-19 emergency
Italy updates special tax regime for HNWIs and Inbound individuals
Article 16 of the Law Decree n° 147 released in September 2015, introduced the 'special tax regime for inbound', becoming operative in January 2016. Read the
Understanding post-Brexit Social Security rules
Understanding the impact of Brexit changes on mobile employees will be key to ensuring continuing compliance and managing tax risk.
blog.payroll Update on the taxation of foreign employers without a permanent establishment
The Austrian Federal Ministry of Finance has updated the income tax guidelines regarding the taxation of foreign employers without a permanent establishment,
Brexit deal provides clarity on cross-border social security
The Brexit deal announced by the EU and UK government provides guidance on what it means for UK/EU Social Security interaction.
Key changes in taxation of personal income in Russia
Three key changes to Personal Income Tax (PIT) in Russia that may affect globally mobile employees.
Sweden introduces economic employer concept
From the first of January 2021, an economic employer concept will be introduced in Swedish tax legislation.
Individual and employer tax considerations for coronavirus
Tax authorities are reviewing and enacting changes to provide relief to affected taxpayers, find out the latest tax changes for Individuals and employers.
Hungarian home office – properly regulated at last?
On 11 November 2020, a Government Decree on the Application of Teleworking Rules During the State of Danger was promulgated, providing derogations from the
France Covid-19: employees’ international mobility, tax and social impacts
Faced with the prolonged health crisis resulting from COVID-19, new restrictions and quarantine measures have been announced in France.
New dynamics and tax risk in remote working
While the spread and impact of the pandemic has continued to develop, so have the tax implications for this new wave of internationally mobile employees.
Philippines relaxes tax residency and PE rules
Relaxed rules on tax residency and the creation of permanent establishment in the Philipines due to the effects of COVID-19 measures.
UK Statutory Residency Test (SRT) and Covid-19 FAQs
On the 11 August, UK HM Revenue and Customs (HMRC) published their FAQs for individuals displaced from their normal location due to Coronavirus travel
Clarity on taxation of visa costs for assignees in Vietnam
On 18 May 2020, the General Department of Taxation issued Official Letter to clarify the personal income tax (PIT) policy for the costs of obtaining temporary
A shift to global taxation: China individual income tax developments
For Chinese employees working in China and elsewhere, new developments not initially accompanied by an official notice from the China tax authorities raises
Revised Posted Workers Directive (EU) 2018/957
Posted workers are perceived as a source of social competition between EU member states. The difference of social contributions can be attractive but new
IRS provides clarity for international taxpayers
The IRS has made announcements impacting internationally mobile employees by providing further clarifications, focus of audits and developments on e-filing
COVID-19 Short- term Business Visitors: Updated Revenue Guidance
The Irish Revenue Commissioners have issued much welcomed guidance and clarifications in relation to short-term business visitors (“STBVs”) working in Ireland.
Short-time Working Detailed information about Corona short- time working
We are pleased to share an update regarding the application procedure for short-time work as a result of the Corona Virus situation:
Covid-19 Future trend: home working
Employers will, most likely, make sure that employees can work from home. For employees working from home temporarily due to the Covid-19 crisis, a tax-free
Covid-19 Covid-19 - Tax and social security implications on cross-border employment
The recent outbreak of the Covid-19 crisis may have a significant impact on the overall income tax situation of individuals, following a disruption in their
Effectively managing globally mobile employees
Grant Thornton’s new global mobility technology provides end-to-end solutions and insights that allow companies to manage key elements of a mobility program.
Employer tax considerations for employers and individuals in Japan
At an unprecedented pace, government authorities are reviewing their responses and enacting changes to provide relief to affected employers and their
Update: COVID-19 - impact on cross-border commuter resident in Germany
We would like to illustrate the possible impact based on examples deriving from our Global Mobility Services practice.

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