Flash Alert - Tax
Flash Alert - Tax
All Flash Alerts on the topic of tax.
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2021
NOVEMBER
11/24/2021: Belgium – More Details on Revamping Expatriate Tax Regime
11/22/2021: United States – House Passes Build Back Better Act, Needs Senate Action
11/22/2021: South Africa – Penalties for Outstanding Tax Returns for Natural Persons
11/22/2021: Malaysia – Tax Measures Affecting Individuals in Budget 2022
11/18/2021: United States – President Signs Bipartisan Infrastructure Bill
11/12/2021: United States - KPMG Publishes Report on Modified Build Back Better Act
11/11/2021: United States – IRS Provides Tax Inflation Adjustments for Tax Year
11/05/2021: United States – Pension Plans, Social Security, 2022 Cost of Living Adjustments
11/05/2021: United States – House Democrats Release Modified Build Back Better Act
OCTOBER
10/29/2021: Ireland – Budget 2022 and Finance Bill 2021 Employment Taxes Updates
10/27/2021: United Kingdom – Autumn 2021 Budget Released
10/19/2021: Belgium – Government Announces Revamp of Expatriate Tax Concessions
10/14/2021: Czech Republic – AirBnB Short-Term Leases Considered ‘Business Activity’ Income
10/14/2021: Ireland – 2021 PAYE Settlement Agreement Deadline and Reviewing Non-Cash Benefits
10/06/2021: United States – FBAR Filing Relief for Victims of Natural Disasters
10/01/2021: Germany – Constitutional Court: 6% Interest on Back Taxes, Refunds Unconstitutional
SEPTEMBER
09/24/2021: Hong Kong – Taxation of Share Awards, Vesting vs. Forfeiture
09/17/2021: United States – KPMG Publishes Report on House Ways and Means Tax Proposals
09/13/2021: United States – House Ways and Means Releases Tax Proposals
09/03/2021: Australia – Updated Guidance on Prolonged Employee Displacement and Business Travel
AUGUST
08/25/2021: South Korea – Provisions for Foreign Workers in Tax Bill
08/25/2021: Singapore – COVID-19: More Scrutiny by Tax Authority to Concessions
08/25/2021: Poland – Consultation Invited on Proposed Tax Measures in “Polish Deal”
08/17/2021: Hong Kong – Guidance on Tax Issues Arising from COVID-19
08/09/2021: South Africa – New Penalty Regime for Outstanding Returns
08/05/2021: Finland – Government Makes Plans to Introduce ‘Economic Employer’ Concept
08/03/2021: United States – Senate Finalizes Bipartisan Legislative Text on Infrastructure Bill
JULY
07/21/2021: Hong Kong – Salaries Tax: Termination of Employment and Restricted Shares
07/14/2021: South Africa – New Process for Evidencing Breaking Tax Residency
07/12/2021: Brazil – Authorities Update Online Services
07/01/2021: Belgium – COVID-19: Arrangements for Taxing Cross-Border Workers Further Extended
07/01/2021: United States – Supreme Court Not Hearing Challenge to State’s Remote Worker Tax
07/01/2021: Russia – Audits of Individuals’ Foreign Assets and Accounts
JUNE
06/21/2021: Brazil – Tax Treaties with Switzerland, United Arab Emirates Approved
06/14/2021: Australia – Superannuation Changes from 1 July
06/14/2021: Thailand – COVID-19: Further Social Security Relief Measures
06/11/2021: United States & Switzerland: Competent Authorities Identify Retirement Plans Eligible for Treaty Benefits
06/04/2021: Canada – CRA Issues “Hybrid Methodology” for Sourcing Cross-Border RSUs
06/01/2021: United States – KPMG Publishes Report on Tax Proposals in Biden’s FY 2022 Budget
MAY
05/28/2021: United States – President Releases FY 2022 Budget, Measures Affecting Individuals
05/28/2021: Ireland – Update: Share Schemes Reporting, ESA Electronic Return Coming
05/26/2021: Taiwan – COVID-19: Extension of Individual Income Tax Filing, Payment Deadlines
05/13/2021: Fiji – COVID-19: Lockdowns, Filing Deadlines, New Employer FNPF Obligations
05/12/2021: Australia – Budget Measures on Tax Residency, Equity Schemes, Superannuation
05/07/2021: Italy – Customs Duties on Imports of Personal Possessions from U.K. to Italy
05/04/2021: European Union – EU-U.K. Agreement Ratified
05/04/2021: Chile – COVID-19: Income Tax Return Filing One-Month Extension
APRIL
04/28/2021: United States – American Families Plan Revealed with Tax Increases on High-Income Individuals
04/28/2021: United States – Section 911 Guidance from IRS for Iraq
04/27/2021: Mexico – COVID-19: Income Tax Return Filing One-Month Extension
04/23/2021: United States – New York Implements New Tax Rates for Top Earners
04/22/2021: Switzerland – Double Taxation Treaty with Brazil Entering into Force
04/20/2021: Greece – Greater Clarity from Tax Authorities on Taxation of Equity Income
04/19/2021: Canada – CRA Further Extends COVID-19 Travel Restrictions Tax-Related Relief
04/19/2021: Czech Republic – COVID-19 Relief for 2020 Income Tax Returns
04/16/2021: Nigeria – Expatriates Required to Prove Payment of Tax for Permits Renewals
04/12/2021: Brazil – COVID-19: Income Tax Return Filing 1-Month Extension
04/12/2021: France – COVID-19: Approach to Tax Residence Is Tightened by Tax Authorities
04/01/2021: United States – President Unveils American Jobs Plan, Made in America Tax Plan
MARCH
03/31/2021: Ireland – Irish Revenue Provides Updates Regarding COVID-19 Concessions
03/30/2021: United States – UPDATE: Treasury, IRS Extend Federal Filing and Payment Deadline
03/25/2021: Switzerland – Updated Swiss Equity Compensation Reporting Requirements
03/23/2021: Australia – If Planning to Travel for Work, Consider Tax Implications
03/17/2021: United States – Treasury, IRS Extend Federal Filing and Payment Deadline
03/17/2021: South Korea – Modifications to Income Tax Rates, Tax Exemptions, and More
03/15/2021: Belgium – COVID-19: Arrangements for Taxing Cross-Border Workers Extended
03/11/2021: United States – President Biden Signs American Rescue Plan into Law
03/10/2021: United States – American Rescue Plan Passes, Bill Signing Expected Friday
03/10/2021: Hong Kong – 2021-2022 Budget Measures
03/10/2021: People’s Republic of China – IIT Preferential Treatment: Preparing for Change
03/03/2021: United Kingdom – Spring 2021 Budget Released
03/02/2021: People’s Republic of China – Individual Income Tax Filing Procedures Clarified
03/01/2021: United States – IRS Releases 2021 Sec. 911-Related Housing Cost Limitations
FEBRUARY
02/25/2021: Thailand – COVID-19: Tax Filing Extensions for 2020, Social Security Reduction for 2021
02/24/2021: Belgium – Tax Treatment of Expatriate Benefits-in-Kind Clarified
02/18/2021: OECD – COVID-19: Recent Guidance on Tax and Cross-Border Workers
02/10/2021: Greece – Publication on Special Tax Regimes
02/05/2021: Japan - Extended Filing and Payment Deadlines for 2020 Individual Taxes
JANUARY
01/28/2021: Ireland – Share Schemes Reporting Deadline, New 2020 Electronic Reporting Requirements
01/22/2021: Czech Republic – What’s New for Employers and Employees in 2021?
01/15/2021: European Union – Changes Afoot on Substantial Activity of Temp Agencies?
01/15/2021: Argentina – Taxpayers’ Wealth Subject to Mandatory and Extraordinary Contribution
01/13/2021: Portugal - Post-Brexit Tax Registration Obligations for U.K. Nationals
01/12/2021: Italy & Switzerland – New Cross-Border Commuter Agreement
01/12/2021: Spain – General Budget Law for 2021 Approved, Measures Affecting Individuals
01/05/2021: Greece – Recently-Introduced Measures Aim to Attract New Tax Residents
01/04/2021: People’s Republic of China – Rectification Filing Deadline if Resident Status Change
2020
DECEMBER
12/29/2020: United States – President Signs COVID-19 Relief Legislation, Tax Provisions Enacted
12/23/2020: Poland – Personal Income Tax and Social Security Consequences of Brexit
12/23/2020: Luxembourg – Prime Minister Announces Deadline Extension for Filing Tax Returns
12/23/2020: Luxembourg – New Budget Law Modifies Stock Option Plans and Impatriate Regime
12/23/2020: United States – Congress Passes Stimulus Package
12/21/2020: Croatia – Personal Income Tax Amendments for 2021
12/17/2020: European Union – Mandatory Disclosure of Tax Arrangements
12/15/2020: United States – FBAR Deadline Extended for Certain Individuals with Signature Authority
12/14/2020: Switzerland – Brexit: Hiring U.K. Nationals in 2021
12/10/2020: Romania – Important Tax Code Amendments Affecting Individuals and Their Employers
12/10/2020: France – 2021 Draft Finance Law Contains a Few Measures Affecting Individual
12/09/2020: Italy – Clarifications on COVID-19 Emergency and Tax Residence
12/09/2020: Australia – Updated Guidance on Treaties and Remote Workers, Displaced Employees
12/09/2020: Czech Republic – Brexit: What’s Happening from Personal Tax, Social Security Perspectives?
12/04/2020: Malaysia – Tax Measures Affecting Individuals in Budget 2021
12/04/2020: Australia - ATO Accepts Full Federal Court’s Judgement in Tax Residency Case
12/04/2020: Belgium – Update on Impact of Changed Work Patterns Due to COVID-19 Crisis
NOVEMBER
11/30/2020: Greece - New Tax Law Measures Affect Individuals
11/25/2020: Russia – New Regime for Paying Personal Income Tax on CFC Profit
11/18/2020: Czech Republic – Court Treats Foreign Employee as Contract Employee
11/13/2020: Sweden – Parliament Approves Introduction of Economic Employer Concept
11/06/2020: Spain – Tax Measures Affecting Individuals Included in 2021 Budget Bill
11/06/2020: Australia – Tax Authorities’ Plans for Data Matching Program to Monitor Compliance
11/03/2020: Argentina – Taxpayers’ Wealth May Be Subject to Mandatory and Extraordinary Contribution
OCTOBER
10/23/2020: United Kingdom – HMRC Publishes Guidance on COVID-19 and U.K. Taxation
10/19/2020: Australia – Key Highlights from Budget 2020-2021
10/19/2020: United States – FinCEN Clarifies FBAR Extensions, Filers Have until October 31
SEPTEMBER
09/25/2020: United States – California: New Developments for Mobile Workers and Their Employers
09/24/2020: Czech Republic – Abolition of Super-Gross Salary?
09/11/2020: Sweden – Proposal Revising Expert Tax Relief Rules
09/09/2020: Canada – COVID-19: CRA Further Extends Travel Restrictions Tax-Related Relief
09/01/2020: United States – New IRS Guidance on Deferral of Payroll Taxes
09/01/2020: Sweden – Government Re-Presents Proposal Concerning ‘Economic Employer’
AUGUST
08/27/2020: People’s Republic of China – Income Tax Relief for New Employees, Interns
08/20/2020: United States – IRS Urges ITIN Early Renewals to Prevent Delays
08/14/2020: Australia – Employer Considerations for COVID-19 Displaced Workers Heading into FY2021
08/12/2020: United Kingdom – HMRC Publishes Further Guidance on Statutory Residence and COVID-19
08/11/2020: United States – President Trump Signs Memorandum Deferring Payroll Taxes
08/10/2020: Brazil – Central Bank Has New Thresholds and Reporting Requirements
08/06/2020: Russia – Additional Option of Individual Tax Residency for 2020
08/06/2020: United States – Proposal Would Limit State Tax and Withholding for Nonresident Employees
JULY
07/31/2020: Czech Republic – Determining Super-Gross Salary and Antivirus Regime
07/30/2020: Canada – Income Tax Payment Deadline Extended to September 30, 2020
07/10/2020: Ireland – New Policies on PAYE, Work-Days for Short-Term Business Visitors
07/09/2020: Netherlands – Change in Policy on Taxation of Directors Paid by Foreign Companies
07/08/2020: Chile – Elimination of Option to Paper File Monthly Income Tax Returns
07/07/2020: Austria – Guidance on Treatment of Wages Connected with ‘Home Office’ Work
07/07/2020: Belgium – COVID-19: Cross-Border Worker Tax Arrangements Extended
JUNE
06/26/2020: Austria – Round-Up of Recent Coronavirus Relief Measures
06/26/2020: Malaysia – COVID-19: Tax Relief and Stimulus Measures for Individuals
06/23/2020: South Africa – Commuter Flights Provided by Employers to Their Employees
06/23/2020: European Union – European Court Assessing Directive for Posted Workers
06/16/2020: Switzerland – COVID-19: New Agreement on Cross-Border Workers with Germany
06/16/2020: United States – IRS Updates FAQs for Nonresidents Affected by COVID-19 Emergency
06/15/2020: Denmark – New Law Offering Tax Relief for Mobile Work Force Approved
06/09/2020: Canada – CRA Guidance Offers Relief from Travel Restrictions’ Tax-Related Issues
06/05/2020: Canada – Waiver of Certain Interest and Late-Filing Penalties; Quebec Offers Similar Relief
06/03/2020: Argentina – COVID-19: Filing Deadlines Extended for Withholding Agents
06/01/2020: United States – IRS FAQs: Claiming Medical Condition Exception for COVID-19
MAY
05/29/2020: Ghana – COVID-19: Update on Implementation Guidelines for Tax Incentives, Pension Relief
05/28/2020: Isle of Man – COVID-19: Tax Return Relief, Guidance on Work from Home Expenses
05/27/2020: France – COVID-19: New Agreements on Frontier Workers with Germany, Belgium, Switzerland
05/26/2020: Slovenia – COVID-19: Tax, Social Security, Compensation, and Immigration Measures Expiring
05/22/2020: Argentina – COVID-19: Filing and Payment Deadlines Extended for Individuals
05/22/2020: Malaysia – Special Tax Concessions for Individuals Due to COVID-19
05/22/2020: India – COVID-19: Clarifying Tax Residency for Individuals Staying More Days
05/14/2020: Czech Republic – COVID-19: Postponing Certain Advance Payments and Withholding Tax
05/14/2020: Belgium – FAQ Clarifies New Reporting and Tax Withholding Obligations
05/13/2020: Belgium – COVID-19: Arrangements for Taxing Cross-Border Workers with Germany, Netherlands
05/13/2020: India – COVID-19: Tax Relief Measures
05/08/2020: Philippines – COVID-19: Enhanced Community Quarantine and Income Tax Filing Extensions
05/05/2020: Luxembourg – COVID-19: Tax, Social Security, Employee Relief Measures
05/01/2020: Iceland – COVID-19: Social Security and Payroll Tax Deferrals
05/01/2020: Vietnam – COVID-19: Immigration, Tax/Social Security, and Income Support Measures
APRIL
04/30/2020: Poland – COVID-19: Relief for Social Security Charges, Charitable Donations, Arrears Interest
04/29/2020: Malta – COVID-19: Limited Entry and Work Permit Services, Tax Implications
04/29/2020: France – COVID-19: Tax Authorities Provide Guidance on Impact on Residency
04/29/2020: Ukraine – COVID-19: Relief for UST Taxpayers, Deadlines for Tax Returns and Payments
04/28/2020: Spain – COVID-19: Extension of Filing and Payment Deadlines for Certain Taxpayers
04/27/2020: Nigeria – COVID-19: Tax Relief and Fiscal Stimulus Plans
04/24/2020: Slovenia – COVID-19: Tax, Social Security, Compensation, and Immigration Measures
04/24/2020: Australia – Updated Guidance on Temporarily Displaced Employees Working in Australia
04/23/2020: Portugal – New Tax on Pension Income of Non-Habitual Residents
04/23/2020: Germany – Mutual Agreements on Frontier Workers with Austria, Luxembourg, and The Netherlands
04/22/2020: Slovakia – COVID-19: Tax Relief and Wage Support for Individuals and Employers
04/22/2020: United States – COVID-19: Waiver of Sec. 911 Time Requirements Announced
04/22/2020: United States – COVID-19 Relief for Nonresidents Remaining in United States
04/20/2020: Singapore – COVID-19: Tax Concessions for Individuals and Companies
04/20/2020: South Africa – Foreign Remuneration Exemption: Tax Directive for Employers
04/16/2020: Taiwan – COVID-19: Tax Relief Measures, Travel Restrictions and Visa Extensions
04/16/2020: Russia – 2019 Personal Tax Return Filing Deadline Extended
04/15/2020: Argentina – COVID-19: Fiscal Relief for Companies
04/15/2020: Hong Kong – Automatic Three-Month Extension of 2018/19 Tax Payment Deadlines
04/15/2020: Philippines – COVID-19: Enhanced Community Quarantine and Income Tax Filing Extensions
04/14/2020: South Korea – Filing and Payment Extensions for Individual Income Tax Returns
04/13/2020: United States – Sec. 911 Guidance from IRS for Congo, Haiti, Iraq, Sudan and Venezuela
04/10/2020: Czech Republic – COVID-19: Tax and Social Security Measures Introduced
04/10/2020: United States – Treasury Grants Expanded Payment and Filing Relief
04/09/2020: European Union - EUR 100 Billion Initiative to Support Employment and Businesses
04/09/2020: India – Changes to Residency and Taxation in Amended Finance Bill, 2020
04/08/2020: Hong Kong – COVID-19: Updates to 2019-20 Tax Season
04/08/2020: Singapore – Deemed Exercise Rule and Opportunity for Tax Refund
04/07/2020: OECD – Examining Cross-Border Employment/Tax Issues in Time of COVID-19
04/03/2020: Brazil – COVID-19: Income Tax Return and Central Bank Report Filing Extensions
04/03/2020: Barbados/Eastern Caribbean – Fiscal Stimulus and Travel/Border Restriction Measures
04/03/2020: France – COVID-19: Various Tax Relief and ‘Frontier Worker’ Measures
04/02/2020: Poland – COVID-19: Amendments Passed Enhancing ’Anti-Crisis Shield’ Provisions
04/02/2020: Hong Kong – Recognising Same-Sex Marriage: Tax and Immigration Implications
04/02/2020: Hong Kong – 2020-2021 Budget Measures
04/01/2020: Norway – COVID-19: Tax, Social Security, Benefits, and Quarantine Measures
04/01/2020: Kenya – Tax Relief Measures to Help Taxpayers Cope with COVID-19 Crisis
04/01/2020: Malaysia – Various Tax Deadlines Extended Due to COVID-19
MARCH
03/31/2020: Switzerland – COVID-19: Tax, Social Security, Immigration Implications for Cross-Border Workers
03/27/2020: United States – President Trump Signs CARES Act into Law
03/27/2020: Germany – COVID-19: Tax and Social Security Relief Measures and Considerations
03/27/2020: Romania – Tax Relief Measures to Help Taxpayers Affected by COVID-19 Crisis
03/27/2020: Ireland - COVID-19 Tax Measures Relevant to Mobile Employees
03/26/2020: Ireland – COVID-19: Filing Extension for Reporting Employee Share Schemes
03/26/2020: United States – Senate Passes COVID-19 Fiscal Stimulus Bill
03/25/2020: Australia – Fringe Benefits Tax Considerations for Employers Facing COVID-19 Challenge
03/25/2020: Australia – COVID-19: Payroll Tax Relief Coming
03/25/2020: South Africa – Tax Concessions Announced to Address COVID-19 Impact on Economy
03/24/2020: United States – New IRS FAQs on Federal Tax Filing and Payment Extension
03/23/2020: Canada – Extensions on Tax Filings in Light of COVID-19 Crisis
03/23/2020: Australia – ATO Guidance on Impact of COVID-19 on Taxation of Foreign Employees
03/23/2020: Indonesia - Extended Filing Dates and Other Measures for COVID-19
03/21/2020: South Korea - Earned Income Deduction, Local Income Tax, Totalization of Gains
03/21/2020: United States – UPDATE: Treasury Announces Filing Extension
03/21/2020: United States – President Signs Paid Leave and Benefits Relating to Coronavirus (COVID-19)
03/20/2020: United States – All Taxpayer Assistance Centers Closed
03/20/2020: Poland – ‘Anti-Crisis Shield’ Project Counters COVID-19’s Fiscal Impact
03/20/2020: United Kingdom – HMRC Publishes Guidance on COVID-19 and Statutory Residence Test
03/20/2020: United States – Treasury Announces Filing Extension
03/18/2020: United States – UPDATE: IRS Announces Tax Payment Extension in Response to COVID-19 Emergency
03/17/2020: United States – IRS Announces Tax Payment Extension in Response to COVID-19 Emergency
03/17/2020: Peru – Tax Relief and Closing Border to Help Deal with Spread of COVID-19
03/17/2020: Argentina – Updated Travel Restrictions Imposed Due to COVID-19
03/13/2020: Chile – Tax Reform Modifies Top Marginal Rates, Tax Residence Definition
03/12/2020: United States – COVID-19 Emergency Has Treasury Considering Tax Return Filing Delay
03/11/2020: United Kingdom – Spring 2020 Budget Released
03/09/2020: Slovenia – Amendments to Personal Income Tax Act
03/06/2020: Italy – Some Tax Deadlines Extended During COVID-19 Outbreak
03/05/2020: People’s Republic of China – Coronavirus Spurs New Preferential Individual Income Tax Policy
03/05/2020: Colombia – New Tax Law Provisions Affecting Individuals
03/03/2020: United States – IRS Announces Relief for Reporting of Certain Foreign Trusts
03/02/2020: Japan – Extended Tax Filing Deadline, Other Government Steps Due to COVID-19
FEBRUARY
02/27/2020: Australia – Superannuation Amnesty Bill Passes Parliament
02/26/2020: United States – 2020 Sec. 911-Related Housing Cost Limitations Released by IRS
02/26/2020: Ireland – Fresh Guidance for Revenue-Approved Profit Sharing Schemes
02/24/2020: United States – Wage Withholding: Proposed Regs, Form W-4, Online Tools
02/24/2020: Ghana - Changes to Personal Income Tax Bands and Reliefs
02/21/2020: Czech Republic – Surprise Judgment from Court on Taxing Securities Sales Income
02/21/2020: People’s Republic of China – Clarifications on Policy for Overseas Income
02/14/2020: Argentina – General Resolution Introduces New Advance Payments for Wealth Tax
02/11/2020: People’s Republic of China – Coronavirus Response: Considerations for Businesses Relocating Employees
JANUARY
01/30/2020: Lithuania - Changes in Taxation of Employment-Related Income for 2020
01/24/2020: European Union – Mandatory Disclosure Rules (MDR) in Global Mobility
01/23/2020: Argentina – Law 27,541 Contains New Rules for Wealth Tax, Financial Income Tax
01/21/2020: France – 2020 Finance Law Adopted, Some Changes to Budget Measures
01/21/2020: People’s Republic of China – Hong Kong Teachers and Researchers Arrangement
01/21/2020: People’s Republic of China – IIT Policy for Charitable Donations
01/17/2020: People’s Republic of China – Annual Comprehensive Income Tax Reconciliation Policies Confirmed
01/15/2020: Czech Republic – Court Confirms Expat Social Security Income Tax Base
01/13/2020: People’s Republic of China – Hong Kong, Macao, Taiwan Residents and Social Security
01/07/2020: Hong Kong – Court Issues Decision on Separation / Termination Payment
01/07/2020: People’s Republic of China – Annual Comprehensive Income Tax Reconciliation Policies Update
01/06/2020: United States - Individual Income Tax Provisions Enacted in Appropriations Legislation
01/06/2020: United States – FinCEN Notice 2019-1 Extends FBAR Filing Date Again for Some
01/03/2020: Greece – New Tax Legislation Brings Important Changes
2019
DECEMBER
12/20/2019: Canada – Delayed Implementation of Cap on Employee Stock Option Deduction
12/20/2019: Australia – Board of Taxation Issues Report on Recommendations for Tax Residency
12/19/2019: Croatia - Amendments to Personal Income Tax Law Benefit Those Under 30
12/19/2019: Ireland – Updated Filing Guidance for Reporting Employee Share Schemes
12/18/2019: Ireland – Changes Affecting Inbound Short-Term Business Visitors
12/11/2019: United States – Final Rule on Tax Debts and Revocation/Denial of Passports
12/09/2019: Australia – Parliament Passes Legislation Denying Foreign Residents Main Residence CGT Exemption
12/04/2019: Belgium – Further Relief for Frontier Workers in Renegotiated Treaty with Luxembourg
12/04/2019: Malaysia – Updates Public Ruling on Perquisites from Employment
12/03/2019: Singapore – Update to Removal of Non-Residency Election for Singaporeans Working Overseas
NOVEMBER
11/26/2019: Austria - New Wage Tax Withholding Regulations Starting 2020
11/26/2019: Finland – Proposals to Boost Labour Mobility and Attract Foreign Experts
11/14/2019: Singapore – Treatment of Employee Benefits Given via Cash Reimbursements
OCTOBER
10/31/2019: Ireland – Finance Bill Measures for KEEP Scheme, Dividend Withholding Tax
10/30/2019: Ireland – Finance Bill Published Following Presentation of 2020 Budget
10/25/2019: Australia – Legislation Denying Foreign Residents Main Residence CGT Exemption Re-Introduced
10/23/2019: Germany – Tax Treatment of Compliance Services Provided to Employees
10/22/2019: Malaysia – Increase in Top Rate Among Measures Affecting Individuals in Budget
10/18/2019: United States – IRS Guidance on Taxation of Cryptocurrency
10/18/2019: France – Draft Finance Law Contains Noteworthy Measures Impacting Individuals
10/17/2019: United States – IRS Advice for Taxpayers with Expiring ITINs
10/9/2019: India – Supreme Court and Provident Fund Organization Actions on Contributions
10/08/2019: United States – Update: Unpaid Taxes and Revocation or Denial of Passports
10/03/2019: Croatia – Amendments to Personal Income Tax Regulations
SEPTEMBER
09/23/2019: United States – Update on Protocols with Switzerland, Luxembourg
09/20/2019: France – Tax and Social Security Authorities Join Forces to Combat Non-Compliance
09/19/2019: South Africa – Tax Treatment of Tax Compliance Services Provided to Employees
09/19/2019: Australia – High Court Decision Confirms Federal Court’s Tax Residency Ruling
09/13/2019: Ireland – Limits for KEEP Share Options Increased Effective January 2019
09/11/2019: Greece – Guidelines Issued for Foreign Tax Credits for Special Solidarity Contributions
09/10/2019: South Korea - Tax Provision Bills with Measures for Foreign Workers
09/10/2019: United States – New IRS Relief Procedures for Certain Expatriates
09/06/2019: Greece – No Changes to Income Tax and Special Solidarity Contributions for 2020
09/03/2019: United States – Update on Protocols with Spain, Japan
AUGUST
08/30/2019: United States – Refunding of 2018 Underpayment Penalties by IRS
08/29/2019: Singapore – Removal of Non-residency Election for Singaporeans Working Overseas
08/23/2019: Australia – Spotlight Shining More Brightly on Foreign Income Says ATO
08/19/2019: Romania – New Law for Public Pension System
08/15/2019: United States - “Public Charge” Rule Limits Green Card & Visa Access
08/09/2019: Lithuania - In 2020, Changes Coming for Employee Stock Option Regime
08/07/2019: India – 2019-2020 Budget Includes Big Increase in Surcharge on Higher Incomes
JULY
07/22/2019: United States – Updated Guidance on Claiming Credit for French Taxes
07/19/2019: Canada – New Developments on Proposed Cap on Employee Stock Option Deduction
07/19/2019: People’s Republic of China – New IIT Law and Trailing Liabilities for Equity Compensation
07/17/2019: United States – Senate Consents to Ratify Protocol Amending Treaty with Japan
07/17/2019: United States – Protocol Is Approved Amending U.S.-Luxembourg Tax Treaty
07/17/2019: United States – Senate Approves Protocol Amending Tax Treaty with Switzerland
07/17/2019: United States – Protocol Amending U.S.-Spain Tax Treaty Approved
07/15/2019: People’s Republic of China – Preferential IIT Policy Subsidy Computation
07/12/2019: Australia – Legislation that Would Deny Nonresidents CGT Main Residence Exemption Lapses
07/10/2019: Australia – Update on Single Touch Payroll for Globally-Mobile Employees
07/09/2019: France – Package of Measures Add to France’s Appeal to Business, Workers
07/03/2019: Switzerland – Revision of Withholding Tax Ordinance Will Come into Effect in 2021
JUNE
06/27/2019: Indonesia - New Restriction on Allowable Foreign Tax Credit
06/20/2019: Canada – Quebec Adopts New Skilled Worker Selection Process Bill
06/17/2019: United States – IRS Reverses Position on French Taxes
06/14/2019: Malaysia – New “e-CP39” System Introduced from July for MTD Data Submission
06/13/2019: United States - Final Regulations: Treasury Shuts Down SALT Deduction Work-Arounds
MAY
05/28/2019: South Africa - “Less Obvious” Consequences of Foreign Earnings Exemption Cap
05/16/2019: Thailand – Decrees Cancel Regional Operating Headquarters, Similar Regimes, but with Grandfathering
APRIL
04/30/2019: United Kingdom – 6 July Deadline for Employment Related Securities Annual Returns
04/26/2019: Greece – Various Modifications to Income Tax System
04/26/2019: South Africa – Foreign Remuneration Exemption: What Will Changes Mean?
04/25/2019: United Kingdom – Consultation on Capital Gains Tax Changes to Private Residence Relief
04/24/2019: Mexico – Development Regarding Overpayments from 2018 Individual Returns
04/12/2019: Switzerland – Agreement with Germany: Cross-Border 60 “Non-Return” Days Count
04/05/2019: Argentina – Wealth Tax Reform
04/04/2019: People’s Republic of China – IIT Preferential Policy for High-end Talent
04/02/2019: United States – 2019 Sec. 911-Related Housing Cost Limitations Released by IRS
04/01/2019: United States – Sec. 911 Guidance from IRS for Congo, Cuba, Iraq, and Nicaragua
04/01/2019: People’s Republic of China – More Guidance Implementing IIT Reform
MARCH
03/29/2019: Lithuania – Provisions Planned for U.K. Nationals in Case of “No-Deal” Brexit
03/27/2019: Canada – 2019 Budget Announces Cap on Employee Stock Option Grants
03/27/2019: Canada – Highlights of Personal Tax Changes in 2019 Federal Budget
03/26/2019: United States – Additional Penalty Relief for Underpayment of Estimated Income Tax
03/26/2019: Italy – Government Takes Steps to Deal with Post-Brexit Status of U.K. Nationals
03/25/2019: People’s Republic of China – New Rules for Determining Foreign Worker Residency
03/21/2019: Finland – Changes in Social Security Coverage for Cross-border Employees
03/20/2019: Australia – Proposed CGT Main Residence Exemption Changes Could Be Dropped
03/18/2019: Romania – Revised Deadline for Filing Annual Tax Return, Paying Related Tax
03/12/2019: Australia – Single Touch Payroll: Shadow Payrolled Employees Working in Australia
03/01/2019: Australia – Outside Australia “Permanent Place of Abode”: Taxpayer Wins in Court Decision
FEBRUARY
02/28/2019: Costa Rica – Update on Tax Reform and Changes to Tax Residency
02/28/2019: Colombia – Tax Reform with Measures Impacting Individuals
02/19/2019: United Kingdom – Scottish Parliament Passes Rate Resolution for 2019/20
02/19/2019: Singapore – Budget 2019 Contains Measures on NOR Status, Income Tax Rebate
02/15/2019: India – Interim Budget Sprinkled with Measures Benefiting Middle-Income Taxpayers
02/15/2019: Singapore - Revised Basis for Computing Taxable Car Benefits, Effective from 2020
02/14/2019: Australia – ATO Updates Guidance on Leave Loading and Superannuation Guarantee
02/08/2019: Australia – Proposals for Early Release of Superannuation Benefits in Hardship Situations
02/06/2019: Belgium – Parliament Approves New Reporting, Withholding Obligations
02/06/2019: Croatia – More Reductions in Personal Income Tax, Social Security Burdens
JANUARY
01/31/2019: South Korea - Tax Provision Bills for Foreign Workers Signed into Law
01/28/2019: France – What’s New in Budget and Social Security Finance Laws for 2019
01/25/2019: Puerto Rico – New Tax Rules Offer Some Relief for Individuals
01/25/2019: People’s Republic of China – Transitional Provisions for IIT Preferential Treatment
01/23/2019: People’s Republic of China – Implementing IIT Reform and Supplementary Guidance
01/23/2019: Ghana – Reduction in Top Rate of Personal Income Tax, Income Threshold Raised
01/21/2019: United States – Relief from Penalty for Underpayment of Estimated Income Tax
01/09/2019: United States – IRS Announces Tax Filing Season for Individuals Begins January 28
01/03/2019: Norway – Parliament Passes 2019 State Budget, New Regime for Foreign Workers
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