UNITED 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 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 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 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 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 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 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 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 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 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...
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