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 million undocumented immigrants as well as substantial reforms to high-skilled immigration. The legislation now moves to the Senate floor, where debate is expected... »
The Ministry of the Interior has adopted a new border control policy, wherein business travelers are being asked to declare that they do not intend to visit the West Bank. Business travelers who do intend to visit the West Bank should apply for a... »
On 19 April 2013, the State Administration of Taxation (SAT) of the People’s Republic of China (PRC) issued Announcement 19 to provide guidance on when cross-border secondments of expatriates by foreign enterprises into PRC may create a PRC taxable presence.1 Announcement 19 is... »
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 visa category for short-term postgraduate student workers. Normative Resolution, No. 104,... »
With over 1100 delegates, yesterday’s London Totally Expat Show was the largest Global Mobility event ever held in Europe. We will be posting photos shortly but first here are the winners of all the various competitions and prize draws held during the day. Big... »
On 14 May 2013, the Commonwealth Treasurer, the Honourable Wayne Swan MP, delivered the Australian Federal Budget 2013-14.1 In addition, on 13 May 2013, the Treasurer and the Minister for Disability Reform, Jenny Macklin, released draft legislation to enact the proposed increase of the... »
Government Ordinance no. 8/20131 (G.O. no. 8/2013 ) recently modified the Romanian Fiscal Code, significantly impacting Romanian companies with employees assigned abroad. The changes under G.O. no. 8/2013 effectively provide a cash-flow advantage for Romanian companies, making it potentially easier to implement tax equalization... »
On 8 May 2013, the U.K. tax authorities, HM Revenue and Customs (“HMRC”), published the much-anticipated draft guidance to the new statutory residence test (SRT)1. As expected, the guidance is detailed and contains many examples. The guidance provides a helpful look at HMRC’s view... »
This Flash International Executive Alert discusses the recent release of details on a “data matching” program, which allows the Australian Taxation Office (ATO) to acquire temporary working visa data from the Department of Immigration and Citizenship (DIAC).1 Temporary Working Visas Data Matching Program The... »
Belgium’s social security regime with respect to “collective non-recurrent results-linked bonuses” has been modified as from January 1, 2013. The bonus system, however, remains attractive from the tax and social security perspectives, allowing employers to grant bonuses at limited cost. Collective Bonus Exempt from... »
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 describe important changes introduced by this new agreement. Background Many companies use a Short... »
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 announce the launch of their new website. The website shows... »
From 23 March 2013, the current visitor visa stream is to be “simplified.” This is in line with the Australian government’s commitment to reduce the total number of visa subclasses by 50 percent by 2015.1 As part of these changes, a “short activity... »
On April 10, 2013, U.S. President Barack Obama proposed additional tax revenue as a part of his $3.77 trillion budget proposal for fiscal year 2014, including several new proposals. United States – President Releases Budget for FY 2014 by KPMG LLP’s Washington National Tax... »
The introduction of a Statutory Residence Test (SRT) in the U.K. with effect from 6 April 2013, has been the subject of a number of previous reports in Flash International Executive Alert. Draft legislation was published in December 2012 (see Flash International Executive Alert... »
The introduction of a Statutory Residence Test (SRT) in the U.K. with effect from 6 April 2013, has been the subject of a number of previous reports in Flash International Executive Alert. Draft legislation was published in December 2012 (see Flash International Executive Alert... »
The United Kingdom authorities are introducing new measures relating to foreign nationals coming to work or visit effective from 6 April 2013.1 We outline the main changes below. • Tightening the visitor category such that repeat visits to the U.K. would be scrutinized... »
On 26 February 2013, the Danish government announced the anticipated growth and job stimulus package. The plan, which is entitled “Growth Plan DK” (“Vækstplan DK”)1, was presented by the government not as a mere plan, but as a three-track reform to meet what the... »
Law 16/2012 of 27 December1 Timing Imputation Rule A new rule is in effect as of 1 January 2013, in cases where there is a loss of residence due to a move to a European Union (EU) country intended to comply with the European... »
