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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

02/24/2020: 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 

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

10/23/2019: 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

10/08/2019: 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 

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 

09/14/2018: 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

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