IRELAND: New Joint British-Irish Visa Scheme Announced
The joint British-Irish Visa Scheme was formally launched on 6 October 2014, by Irish Minister for Justice and Equality Frances Fitzgerald together with U.K. Home Secretary Theresa May.1 The scheme...
View ArticleVIETNAM: PIT Can Be Calculated from Day of Arrival in Vietnam
Following the Vietnamese government’s instructions to improve the business environment and enhance national competitiveness, on 25 August 2014, the Ministry of Finance issued Circular 119/2014/TT-BTC...
View ArticleIRELAND: New Law Aims to Attract Workers with Technology Skills
The President of Ireland signed into law the Employment Permits (Amendment) Bill 2014 on 27 July 2014, which now becomes the Employment Permits (Amendment) Act 2014. The Act contains and authorizes new...
View ArticleNIGERIA: New pension plan system is enacted
On 1 July 2014, President Goodluck Ebele Jonathan signed into law the Pension Reform Act, 2014 which repeals the Pension Reform Act (PRA) 2004. The new Act would serve as the enabling legislation for...
View ArticleThe Changing Pace of Workforce Mobility
With recession in the rearview mirror and real estate markets performing at pre-recession levels, companies are preparing for a new wave of expansion. Needless to say, workforce mobility is playing an...
View ArticleSWITZERLAND: Safeguard Clause Abolished for EU- 25 Nationals, Immigration...
As of 1 June 2014, all European Union (EU) nationals from 25 specified countries (so called “EU-25”) can again enjoy unrestricted migration rights concerning Switzerland under the Agreement on the Free...
View ArticleUNITED KINGDOM: Amended Legislation to Prevent Tax Avoidance Using Dual...
The U.K. Finance Bill 2014, published today, includes provisions aimed at preventing the avoidance of income tax by a small number of non-U.K. domiciled individuals who work under arrangements commonly...
View ArticleITALY: 20% Withholding on Transfers from Foreign Banks Suspended
A 19 February 2014 communication from the Italian Finance Ministry publicly announced an immediate suspension of the 20-percent withholding tax to be applied by Italian Intermediaries on funds received...
View ArticleUNITED STATES: Deadline Coming Up for H-1B Visa Petitions for 2015
Employers that engage foreign workers coming into the United States on H1-B visas are reminded of the rapidly approaching April 1, 2014 “deadline” for the filing of H-1B visa petitions for Fiscal Year...
View ArticleUNITED KINGDOM: Details Published on Preventing Use of Dual Contract...
The United Kingdom is implementing new rules that will make it more difficult to use “dual contract” arrangements to lower the U.K. income tax liability of certain foreign nationals. Last week, HM...
View ArticleNEW ZEALAND: Tax Bill Changes Treatment of Employee Benefits
New Zealand’s omnibus Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill (the “Bill”) was recently introduced. In this Flash International Executive Alert we focus on one of the...
View ArticleSpain: New Law Ushers in Incentives for Individuals Investing in Start-Ups
In this Flash International Executive Alert we examine the new tax credits for individuals who are Spanish tax residents, which were introduced by recently-approved Spanish Law 14/2013 to support...
View ArticleBelgium: New Law on Tax Amnesty Enters into Force
The law providing for a temporary tax (and social) amnesty was adopted by the Belgian Parliament and published in Belgium’s official gazette on 12 July 2013. While permanent tax regularization has...
View ArticleAustralia: Trans-Tasman Superannuation Portability; Temporary Residents’ ESS...
This article highlights some recent tax-related developments in Australia potentially affecting individuals – including those on international assignments – and their multinational employers. The...
View ArticlePoland: Parliament’s Lower Chamber Approves Ratifying Act for Poland – U.S....
On 21 June 2013, the Sejm, the lower chamber of the Polish Parliament, passed the ratification act to the new Convention between the Republic of Poland and the United States of America for the...
View ArticleBelgium: Parliament Examines New Legislation on Tax Amnesty
On 24 June 2013, the Finance and Budget Commission of Belgium’s Chamber of Representatives adopted a draft legislation providing for a temporary tax (and social) amnesty.1 While permanent tax...
View ArticleUNITED STATES: Immigration Legislation Clears Senate Judiciary Committee
On May 21, the Senate Judiciary Committee voted 13-5 to advance the Border Security, Economic Opportunity, and Immigration Modernization Act of 2013 (S.744), which includes a path to citizenship for 11...
View ArticleBrazil: Adapts Work Visa Procedures and Creates New Category Geared Towards...
On May 17, the Brazilian government published two new normative resolutions to immigration law. The new resolutions, which are already in effect, make some changes to its work visas and create a new...
View ArticleUnited Kingdom – Changes to Short-term Business Visitors Agreement Published
Her Majesty’s Customs & Revenue (HMRC) in the United Kingdom has published a new “Short Term Business Visitors (Appendix 4) agreement.” In this Flash International Executive Alert we briefly...
View ArticleTIME Relocation launch new website
The London Totally Expat Show is fast approaching and with it the launch of TIME. The new face of relocation is one step closer and so in advance of the system, TIME Relocation are delighted to...
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