Flash Alert - Tax

Flash Alert - Tax

All Flash Alerts on the topic of tax.

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Flash Alert - 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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