Read up on new developments on the topic of tax.

       

      Tax on income (earned and unearned) is a paramount concern for companies with globally-mobile employees and for the employees themselves.  Which country has the right to tax? What tax burden will the employee face and are there ways to mitigate that burden? What administrative matters must be addressed (forms filed, information to be reported, etc.)? Is the creation of a permanent establishment a concern?  GMS Flash Alert helps make sense of it all. 

      JULY

      07/16/2025: United States – GMS Final Report on “One Big Beautiful Bill Act” Released

      07/11/2025: People’s Republic of China – Measures Introduced on IIT Reconciliation for Comprehensive Income 

      07/10/2025: South Africa – Introduction of Non-Resident Tax Returns for Individual Taxpayers

      07/07/2025: United States – “One Big Beautiful Bill” Legislation Signed into Law

      JUNE

      06/26/2025: Oman – Introduction of Personal Income Tax Effective 1 January 2028 

      06/20/2025: United States – Now Available: KPMG Report on Global Mobility-Related Provisions in Senate Finance Committee Tax Subtitle  

      06/17/2025: United States – Finance Committee Releases Tax Title for Senate Version of Budget Reconciliation Bill

      06/13/2025: Netherlands – New Law Introduces Capital Growth Tax and Capital Gains Tax for Box 3 

      MAY

      05/23/2025: France – New Procedure for Control of Tax Credits and Withholding Taxes Confirmed

      05/23/2025: Nigeria – New Pension Contribution Remittance System Introduced 

      05/23/2025: United States – House Passes “One Big Beautiful Bill Act”

      05/23/2025: Finland – Aims to Bolster Competitiveness with 2026-2029 Fiscal Plan

      05/22/2025: Argentina – Significant Ruling about Wealth Tax Treatment of an Offshore Trust

      05/22/2025: Argentina – New Jurisprudence on Loss of Fiscal Residency and When Recognized as Legal   

      05/16/2025: United States – KPMG Report: Global Mobility Tax Provisions in “One Big Beautiful” Bill

      05/15/2025: Argentina – Updates on Filings, Thresholds, New Withholding Processes

      05/14/2025: Argentina – Plan to Help Taxpayers Settle Tax Debts

      05/12/2025: United States – Ways and Means Committee Releases Partial Text for Budget Reconciliation Bill

      05/09/2025: Austria – Important Tax Measures Part of Coalition Government’s Programme

      05/07/2025: Chile – 2024 Annual Tax Return Filing Calendar, Extension for Balance Due Ret

      APRIL

      04/30/2025: Thailand – Returning Thai Skilled Workers Could Benefit from Targeted Tax Reductions 

      04/25/2025: Czech Republic – Single Monthly Employer Reporting and Related Changes to Income Tax

      04/25/2025: Netherlands – Amendment to the Netherlands-Germany Tax Treaty Affecting Remote Work

      04/25/2025: Argentina – Significant Relaxation of Access to Official Exchange Market 

      04/16/2025: United States – Presidential Action on Reciprocal Tariffs: Implications for Global Mobility

      04/15/2025: Angola – Proposal for a Reformed Personal Income Tax Code

      04/10/2025: People’s Republic of China – Enhancements to Use of, Procedures for Tax Residency Certificates

      04/10/2025: Chile - 2024 Annual Tax Return Filing Calendar, Refund Information 

      04/04/2025: United Kingdom – 6 July Employee Share Plan Reporting Deadline

      04/03/2025: Czech Republic – Employee Share, Stock Option Plans Amendment Effective 1 April

      MARCH

      03/28/2025: United States – Executive Order to Cease Paper Checks for Tax Refunds and Payments 

      03/26/2025: Australia – Highlights of Federal Budget 2025-26 

      03/20/2025: Belgium – Key Personal Income Tax Measures in New Government's Coalition Agreement

      3/07/2025: United States – IRS Releases 2025 Sec. 911-Related Housing Cost Limitations

      3/07/2025: United States – Foreign Earned Income Exclusion Requirements Waived for Several Countries

      3/07/2025: United States – Trump's 'Gold Card' and Implications for Global Mobility Tax

      03/06/2025: Chile – Pension Reform and the New Pension Scheme

      03/06/2025: Chile – Adjustment to the Determination of Interest for Late Payment of Taxes

      03/06/2025: Netherlands – Dutch Supreme Court Clarifies the Allocation of Travel Days

      FEBRUARY

      02/28/2025: United States – Presidential Memorandum Reiterates Trump’s Willingness to Use Retaliatory Taxes

      02/25/2025: Italy – Tax Changes in the ‘Manovra Fiscale 2025’ and other Updates

      02/21/2025: Portugal – Expatriate Tax Regime Ended; New Tax Incentive for Scientific Research and Innovation

      02/21/2025: France – Finance Bill 2025 Clears Final Hurdles

      02/21/2025: Argentina – New Ruling on Application of Special COVID-19 Tax by National Tax Court

      02/21/2025: United States – President Open to Doubling Tax Rates on Citizens, Corporations of Certain Foreign Countries

      02/12/2025: Argentina – New Deadline for Income Tax Return Filing

      02/11/2025: India – 2025-26 Union Budget Makes Amendments Pertaining to Individuals, Employers

      02/05/2025: Czech Republic – Changes in Employees’ Taxation in 2025

      02/04/2025: Canada – Government Deferring Capital Gains Tax Changes to 2026

      JANUARY

      01/31/2025: Norway – Approval for National Budget 2025

      01/29/2025: United States – Noting Some Forms 6166 Had Incorrect Signatures, IRS to Issue Correct Forms

      01/28/2025: Gibraltar – New Law on Taxation of Interests in Residential Property

      01/24/2025: United States – Final Covered Expatriate Gift Regulations: An Overview

      01/17/2025: United States – House of Representatives Passes Taiwan Double-Tax Relief Bill

      01/16/2025: United States & Switzerland – Agreement Identifying Eligible Pensions for Treaty Benefits

      01/13/2025: United States – Federal Filing Commences January 27; California Disaster Relief

      01/13/2025: United States – IRS Issues Covered Expatriate Gift Regulations

      DECEMBER

      12/23/2024: United States - Bill Introduced to Modify Taxation of U.S. Citizens Living Overseas 

      12/23/2024: United Kingdom – Income Tax Measures in Scottish Budget 2025/26

      12/23/2024: Finland – Finnish Supreme Administrative Court Upholds FIFO Method for Calculating Bitcoin Gains

      12/23/2024: Finland – Expanded Tax-Free Benefits for Relocation and Cross-Border Assignments

      12/19/2024: Denmark & Sweden – Streamlined Cross-Border Employment Taxation in New Øresund Agreement

      12/10/2024: United States – Court Allows Treaty-Based Foreign Tax Credit Against Net Investment Income Tax

      12/04/2024: Malaysia – 2025 Budget/Finance Bill Highlights: Tax Measures Affecting Individuals

      NOVEMBER

      11/26/2024: Poland – New PIT Cash Scheme for Entrepreneurs

      11/22/2024: United States – Tax Court Rules on Assessment of Penalties for Failure to File Form 5471

      11/15/2024: Ireland – Coming Up: 2024 PAYE Settlement Agreement Deadlines

      11/14/2024: Chile – New Sworn Statement N° 1920: Voluntary Report of Assets and Income Located Abroad

      11/14/2024: Czech Republic – Taxation of Employee Share and Stock Option Plans Back to Pre-2024 Situation

      11/07/2024: Cyprus – Extension for 2023 Personal Tax Return Filing and Payment Deadline

      11/06/2024: Switzerland – Taxation for Telework of Cross-Border Commuters

      11/04/2024: Argentina – Updates on Treaties with Luxembourg, Austria, Türkiye, and People’s Republic of China

      11/04/2024: United States – Inflation Adjustments for Tax Year 2025

      OCTOBER

      10/31/2024: United Kingdom – Autumn Budget 2024: a Budget of Change?

      10/31/2024: United States – Negotiations on a Comprehensive Double Taxation Agreement with Taiwan Set to Begin

      10/30/2024: Latvia – Potential Amendments to the Law “On Personal Income Tax” 

      10/23/2024: Ukraine – First Exchange of Information Takes Place with Partner Countries under CRS

      10/16/2024: France – Draft Finance Bill for 2025 May Mean Heavier Taxation on High Earners

      10/14/2024: Chile – New Sworn Statement N° 1835 for Reporting Rental Income

      10/10/2024: Argentina – Agreement on Information Exchange between Argentine Tax and Immigration Authorities

      10/09/2024: Taiwan – Amended Tax Law on Rental Expense Deductions

      10/09/2024: Slovakia- New Legislation Aims to Raise Revenue Through Taxation Changes

      10/03/2024: Ireland – Budget 2025 Measures Announced

      SEPTEMBER

      09/30/2024: Brazil – New Voluntary Disclosure Program and Properties Value Update

      09/30/2024: Cyprus – Extension for 2023 Personal Tax Return Filing and Payment Deadline

      09/10/2024: United States – KPMG Releases Report on Expiring 2025 Tax Laws

      AUGUST

      08/30/2024: Luxembourg – Individuals Stand to Benefit under the New Budget Bill

      08/26/2024: Oman – Plans Move Forward to Introduce the Personal Income Tax Regime

      08/16/2024: Thailand – New Regulation on Severance Pay Exemption for Terminated Employees

      08/06/2024: Gibraltar – Taxation of Interests in Residential Property

      08/01/2024: United Kingdom – New Government Issues Update on Foreign Income and Gains Regime

      JULY

      07/29/2024: Cyprus – Tax Authority Issues Guidance on Special Expatriate Tax Regime

      07/29/2024: Ireland – Determination of Employment vs Self-Employment Status: Updated Guidance

      07/24/2024: France – Court Confirms “Forfait Social” Due on Certain Directors’ Fees Paid by French Companies

      07/17/2024: Argentina – Filing Deadlines Extended for Individuals, New Rental Deduction for Dependent Employees

      07/16/2024: Vietnam – Social Security Agreement with South Korea

      07/16/2024: Argentina – Wealth Tax Changes for Fiscal Period 2023

      07/15/2024: Argentina – Tax Reform Also Brings New Amnesty Regime

      07/15/2024: Argentina – Moratorium Regime Established for Regularization of Tax Obligations

      07/15/2024: Argentina – Changes to Wealth Tax under Recently-Enacted Tax Reform

      07/11/2024: Lithuania – New Law Creates Tax-Preferred Investment Account

      JUNE

      06/28/2024: South Africa – 2024 Tax Filing Season

      06/26/2024: Germany – Federal Tax Court Clarifies Taxation of Partners in International Law Firms

      06/26/2024: Ireland – Enhanced Reporting Requirements Update

      06/25/2024: United States – Supreme Court Upholds Mandatory Repatriation Tax As Constitutional

      06/21/2024: People’s Republic of China – Time to Review “Six-Year Rule” Status

      06/21/2024: New Zealand – Budget Contains New Personal Tax Thresholds, Implications for FBT, ESCT

      06/18/2024: United States – Suspension of Income Tax Treaty with Russia

      06/11/2024: Argentina – Tax Filing and Payment Deadlines Extended for Individuals

      06/10/2024: European Union – EU Task Force Looks to OECD for Solutions for Taxation of Telework

      06/07/2024: People’s Republic of China – Update on Tax Treatment and Management of Equity Incentives

      MAY

      05/31/2024: Argentina – IRS Approval for FATCA Agreement with United States

      05/28/2024: Argentina – Update on Parameter Regarding 2023 Informative Tax Return Filings

      05/21/2024: United States – D.C. Circuit Reaffirms IRS’ Statutory Authority to Assess Penalties for Failure to File Form 5471

      05/17/2024: Australia – Highlights of Federal Budget 2024-25: Tax, Superannuation, and Immigration

      05/17/2024: France – Finance Ministry Clarifies Its Stance on Nonresident Withholding

      05/14/2024: South Africa – Update for Non-resident Employers with a PE in South Africa

      05/08/2024: Switzerland – Geneva: Tax Rulings on Employee Stock Plans; Family/Child-Related Deductions

      05/07/2024: United States – IRS Issues Foreign Trusts and Gifts Reporting Rules

      05/01/2024: Canada – Federal Budget for 2024 Presented

      APRIL

      04/29/2024: Germany-Luxembourg – Tax Treaty Changes with Important Impact for Cross-Border Workers

      04/24/2024: United States – High-Income Taxpayers Under IRS Scrutiny Says 2023 Data Book

      04/24/2024: Argentina – Wealth Tax Deadline of April 30 for Repatriating Foreign Assets

      04/23/2024: United Kingdom – 6 July Employee Share Plan Reporting Deadline; Registering Trusts

      04/18/2024: France – End is Near for Workers’ Income Subject to Exemption with Progression under Treaty with Luxembourg

      04/16/2024: France – Tax Filing Deadlines Officially Announced

      04/12/2024: European Union – EU Task Force Considers Tax Implications of Remote Work

      04/08/2024: Hong Kong – 2024-2025 Budget Measures Affecting Individuals

      04/02/2024: Chile – 2023 Annual Tax Return Filing Calendar, Refund Information

      MARCH

      03/29/2024: United States – IRS Releases 2024 Sec. 911-Related Housing Costs Limitations

      03/25/2024: Czech Republic – Technical Amendment Currently under Review in Parliament

      03/20/2024: United States – Foreign Earned Income Exclusion Requirements Waived for Several Countries

      03/19/2024: Sweden – Expert Tax Relief Is Extended

      03/15/2024: United States – KPMG Publishes Report on Tax Proposals in Biden Administration’s FY2025 Budget

      03/14/2024: Netherlands – Decree on Allocation of Severance Payments in an International Context

      03/13/2024: European Union – EESC Weighs in on Taxation of Teleworkers

      03/13/2024: South Korea – Tax Law Amendment Bill Enacted into Law

      03/12/2024: United States – U.S. Administration Releases Fiscal Year 2025 Revenue Proposals

      03/12/2024: India – Tax Collection at Source Measures in Interim Budget

      03/07/2024: United Kingdom – Spring Budget 2024: End of the Remittance Basis

      FEBRUARY

      02/29/2024: Germany – New Circular Updates Tax Principles to Align with OECD Model

      02/23/2024: Greece – Rules Changed to Encourage Participation in Group Insurance Pension Plans

      02/21/2024: Germany – Improved Tax Framework for Employee Share Ownership

      02/13/2024: Germany - Landmark Ruling on stock Option Taxation Adapted to Finance Ministry Circular

      02/05/2024: United Kingdom – Scottish Budget Proposes Income Tax Increases

      02/01/2024: United States – House Passes Tax Extenders Legislation

      02/01/2024: Czech Republic – Changes in Employee Income Taxation in 2024 

      JANUARY

      01/25/2024: Brazil – Federal Revenue Updates Procedures Pertaining to Individual Taxpayer Registry

      01/24/2024: France – Penalties Calculated on Annual Tax Liability, Not Balance of Tax Due

      01/23/2024: United Kingdom – Mandatory Payrolling of Benefits-in-Kind from April 2026

      01/19/2024: United States – “Tax Relief for American Families and Workers Act of 2024”

      01/18/2024: United States – FBAR Filing Deadline Extension for Certain Individuals

      01/17/2024: Belgium – New Reporting Requirements for Inbound Taxpayers and Researchers Preferential Regime

      01/17/2024: France – Updates on Treaties with Greece, Denmark, Mali and Niger

      01/17/2024: France – Key Measures in New Finance Law, Social Security Finance Law

      01/16/2024: Ireland – New Guidance: Change to Gross-Up Methodology and E-Filing for SARP

      01/12/2024: United States – Federal Filing Deadlines Information

      01/11/2024: Philippines – Ease of Paying Taxes Act Is Enacted

      01/11/2024: Italy – Further Update on Changes to the Expatriate Regime

      01/10/2024: United States – IRS Appeals Decision Allowing FTC Claim Against Net Investment Income Tax

      01/10/2024: Lithuania – Changes in Taxation of Employment-Related Income for 2024

      01/10/2024: Singapore – Changes to IRAS’s Voluntary Disclosure Program

      DECEMBER

      12/22/2023: Slovakia – Fresh Out of the Gate, New Government Shakes Up Tax Rules

      12/22/2023: United States – IRS Announces Penalty Relief for 2020 and 2021 Tax Returns

      12/21/2023: Belgium/Netherlands – Agreement Clarifies Permanent Establishment When Home-Working

      12/20/2023: Netherlands – Parliament Votes on 2024 Tax Plan, Scaling Back 30% Ruling

      12/20/2023: United States – U.S.-Chile Treaty Enters into Force

      12/20/2023: Brazil – Important Changes to Individual Taxation, Reporting Foreign Income and Assets

      12/18/2023: Norway – Budget 2024 Agreement Reached

      12/11/2023: United States – IRS Further Extends Foreign Tax Credit Relief

      12/11/2023: Thailand – Further Guidelines on Foreign-Sourced Income Brought into Thailand

      12/08/2023: Canada – Finance Canada Indicates AMT Rules Changes Coming

      12/08/2023: Canada – Plans for Short-Term Rentals, UHT Rules in Fall Economic Statement

      12/06/2023: Finland – Changes to Taxation of Inbound Employees

      12/06/2023: Argentina – Program to Strengthen Economic Activity, Improve Families’ Income

      12/05/2023: Malaysia – 2024 Budget Highlights and Finance Bill: Tax Measures

      12/01/2023: United States – U.S-Taiwan Double-Tax Mitigation Bill Moves Forward

      12/01/2023: Czech Republic – Proposed Changes in Taxation of Employee Share and Stock Option Plans

      NOVEMBER

      11/30/2023: Ireland – Coming Up: 2023 PAYE Settlement Agreement Deadlines

      11/30/2023: Czech Republic – Wide-Ranging Personal Income Tax Changes

      11/28/2023: United States – Individual Not Required to File FBAR Under U.S.-Mexico Treaty

      11/27/2023: Chile - Tax Benefit for Purchases of New Properties Introduced

      11/22/2023: United Kingdom – Autumn Statement 2023: National Insurance Rates Reduced

      11/20/2023: Ireland – Share Option Taxation from 2024

      11/20/2023: South Africa – Proposals for Non-Resident Employers with a PE in South Africa

      11/16/2023: Chile – Tax Treaty with U.S. Approved by Chilean Senate

      11/16/2023: Greece – New Guidelines on Tax Residency 

      11/14/2023: United States – Inflation Adjustments for Tax Year 2024

      11/13/2023: Argentina – Income Tax Calculations Are Changing

      11/06/2023: Chile – Income Tax Treaty with U.S.: Final Stage in Chilean Congress

      11/02/2023: United Kingdom – Publication: Implications of Ending Portugal’s Non-Habitual Residents Regime

      11/02/2023: Netherlands – Bill Under Review Would Scale Back 30% Ruling Further

      11/01/2023: Italy – Changes Coming for the Expatriate Regime

      OCTOBER

      10/16/2023: United States – Relief for Certain Taxpayers Affected by Attacks in Israel

      10/13/2023: Netherlands – Knowing Where Your Employees Live and Work Is Even More Important

      10/10/2023: Thailand – Moves on Foreign-Sourced Income Brought into Thailand by Tax Residents

      SEPTEMBER

      09/29/2023: Netherlands – 2024 Tax Plan Package Presented

      09/21/2023: United States – U.S.-Taiwan Double-Tax Mitigation Bill Supported by Senate Finance Committee

      09/21/2023: KPMG International – KPMG Publishes Trends in Remote Working Report

      09/20/2023: Argentina – Tax Court Ruling on Argentina Tax Residence

      09/15/2023: Latvia – Lower PIT Rate for OECD Citizens Holding Latvian Digital Nomad Visa

      09/15/2023: Argentina – Important Income Tax Scale Changes for 2023

      09/14/2023: People’s Republic of China – Preferential IIT Policies Extension, Higher Family Care Deductions

      09/12/2023: United States – Treasury Offers FBAR Filing Relief: Hawaii Wildfires, Hurricane Idalia Victims

      09/12/2023: India – Tax Collection at Source for Certain Outbound Remittances to Increase

      09/12/2023: United States – IRS Compliance Efforts Focusing on High-Income Individuals, FBAR Violations

      09/05/2023: United States – Guidance on State Payments to Individuals

      09/01/2023: South Korea – Flat Tax and Housing Benefit Changes, Reporting Equity Compensation

      AUGUST

      08/17/2023: Indonesia – New Implementing Regulation for Benefits-in-Kind

      08/08/2023: South Africa – Non-resident Employers to Register and Withhold Employees’ Tax

      JULY

      07/28/2023: United States – Belgian Court Opines on Transfer of Americans’ Financial Data

      07/28/2023: United Kingdom – Improving “All Employee” Share Plans on Treasury’s Radar

      07/26/2023: Slovakia – Overview of Amendments to Personal Income Tax Act

      07/24/2023: Cyprus – Amending Law on 50-Percent Exemption and First-Time Employment

      07/21/2023: United States – IRS Provides Temporary Foreign Tax Credit Relief

      07/17/2023: United States – Updates to FBAR Exam Procedures

      07/17/2023: United States – Supreme Court to Hear Case Challenging Mandatory Repatriation Tax

      07/13/2023: Hong Kong – Inland Revenue Opines on Various Tax Issues

      07/11/2023: Switzerland – New Home Working Arrangements for Frontier Workers with France

      JUNE

      06/29/2023: United States – Analysis of U.S.-Chile Tax Treaty

      06/28/2023: South Africa – 2023 Individual Tax Filing Season Soon to Begin

      06/22/2023: United States – Income Tax Treaty with Chile Approved by Senate

      06/22/2023: Australia – New Tax Ruling on Residency

      06/15/2023: New Zealand – Budget Measures Embodied in New Tax Bill

      06/13/2023: United States – IRS Guidance on FICA Refunds and Tax Equalization Programs

      06/07/2023: Portugal – New Tax and Legal Regimes for Start-ups and Scaleups

      06/06/2023: United States – Income Tax Treaty with Chile Approved in Senate Committee

      06/01/2023: Malta – New Legislation Implements Budget Measures

      MAY

      05/26/2023: Czech Republic – Proposals Would Adjust Income Tax Bracket, Limit Deductions, Exemptions

      05/23/2023: Hong Kong – Dual Employment Arrangements

      05/17/2023: United States – Washington Excise Tax on Capital Gains Is Constitutional and Valid

      05/17/2023: South Africa – Enhanced Process for Transferral of Funds from South Africa

      05/12/2023: Australia – Highlights of Federal Budget 2023-24

      05/12/2023: Uruguay – New Legislation Brings Changes to Personal Income Tax

      05/10/2023: Brazil – Changes to Individual Taxation, Reporting of Foreign Income and Assets

      05/09/2023: Australia – Time to Plan for Employee Share Scheme Reporting Is Now

      APRIL

      04/25/2023: Argentina – Update on Parameter Regarding 2022 Informative Tax Return Filings

      04/18/2023: Taiwan – Applicability of Tax Incentives for Employment Gold Card Holders

      04/14/2023: Canada – Extensions for Time to File 2022 Underused Housing Tax (UHT) Returns

      04/05/2023: United States – 2022 Rebates to NJ Taxpayers May Require Amended Return

      04/04/2023: Chile – 2022 Annual Tax Return Filing Calendar

      MARCH

      03/31/2023: Ireland – Revisions to Taxation of Company Cars Rules

      03/29/2023: Malaysia - Tax Measures Affecting Individuals in Budget 2023 

      03/28/2023: European Union – Seeks Minimum CGT, Wealth Tax, Curbs on Personal Tax Concessions

      03/27/2023: South Korea - Update on Applying Flat Tax Rate for Foreign Workers

      03/17/2023: Chile – Tax Reform Bill Rejected by House of Representatives

      03/17/2023: Hong Kong – 2023-2024 Budget Measures

      03/16/2023: South Africa - 2023/2024 Budget Proposals Delivered

      03/16/2023: United Kingdom – Spring Budget 2023: a Budget for Growth?

      03/16/2023: United States – IRS Releases 2023 Sec. 911-Related Housing Costs Limitations

      03/14/2023: United States – Foreign Earned Income Exclusion Requirements Waived for Several Countries

      03/09/2023: United Kingdom – SAYE Employee Share Plans and Capital Gains Tax Changes

      03/07/2023: Brazil – 2022 Tax Return Filing Period

      03/01/2023: United States – U.S. Supreme Court Rules on FBAR Penalty Issue

      03/01/2023: Ireland – 31 March Deadline Approaching for Share Schemes Reporting

      FEBRUARY

      02/28/2023: People’s Republic of China - Annual Comprehensive Income Tax Reconciliation Policy Update

      02/28/2023: Spain – Taxes Introduced on High-Net-Worth Nonresidents Owning Spanish Assets

      02/23/2023: United Kingdom – 6 July 2023 Employee Share Plan Reporting Deadline

      02/16/2023: Indonesia – Regulations Implement New Rules on Taxing Benefits-in-Kind

      02/16/2023: United States – IRS Guidance on Special State Tax Refunds and Relief Payments

      02/14/2023: Australia – ATO Issues Guidance on ‘Employee’ Versus ‘Independent Contractor’

      02/09/2023: Turkey – Income Tax Inflation Adjustments for 2023

      02/03/2023: Czech Republic – What’s New in Tax for Employees?

      JANUARY

      01/31/2023: Germany – Overview of Important New Tax, Immigration, and Employment Law Rules

      01/31/2023: Luxembourg – Frontier Workers / Tele-work Agreements Nailed Down for 2023

      01/27/2023: Belgium – Changes to New Tax Regime for Inbound Taxpayers and Researchers

      01/23/2023: People’s Republic of China – Extension of Tax Preferences for Equity Compensation, Gains

      01/18/2022: Japan – Tax Reform Includes Stock Option Taxation Changes for Start-Ups

      01/18/2022: United States – Federal Filing Deadlines Information, California Disaster Relief

      01/17/2023: Spain – Improvements in Special Tax Regime for Inbound Expatriates

      01/11/2023: Vietnam – Tax Authorities Focusing in on Tax Debts

      01/11/2023: Canada – Rules on Residential Property Purchases by Nonresidents Impact Relocation Costs

      01/09/2023: Czech Republic – Monetary Contribution to Employee Vacation Is Taxable Income

      01/06/2023: United States – FATCA Relief for Foreign Financial Institutions

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