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Flash Alert - Tax

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2019

JUNE

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 

2018

DECEMBER

12/21/2018: Czech Republic – Changes in Super-Gross Salary Calculation

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

NOVEMBER

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

OCTOBER

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  

SEPTEMBER

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   

AUGUST

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

JULY

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

JUNE

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

MAY

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

APRIL 

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 

MARCH

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

FEBRUARY

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

JANUARY

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

2017

DECEMBER

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

NOVEMBER

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

OCTOBER

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

SEPTEMBER

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

AUGUST

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

JULY

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

JUNE

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

MAY

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

APRIL

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 

MARCH

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

FEBRUARY

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

JANUARY

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

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