BELGIUM: Guidance Issued on Per Diems for Short-Term Assignments

BELGIUM: Guidance Issued on Per Diems for Short-Term Assignments

In a recent circular letter,1 the Belgian tax authorities have clarified the conditions and circumstances where daily allowances provided to employees or company directors on business trips abroad longer than 30 days may be considered as tax-free reimbursement of costs attributable to the employer. Circular Confirms Existing Ruling Practice The conditions mentioned in the... »

UNITED STATES: E-Verify Resumes Operations with End of Government Shut-down

UNITED STATES: E-Verify Resumes Operations with End of Government Shut-down

E-Verify has resumed operations following the re-opening of the U.S. federal government. Some E-Verify features and service were non-operational due to the partial federal government shut-down that lasted nearly two weeks. All E-Verify features and services are now available. The following information addresses questions on how the federal government’s shut-down affected E-Verify and Form... »

Weichert Workforce Mobility Launches Survey to Identify Relocation Best Practices in Latin America

Weichert Workforce Mobility Launches Survey to Identify Relocation Best Practices in Latin America

MORRIS PLAINS, N.J., October 18, 2013 – In an ongoing effort to provide today’s HR leaders with they insight they need to optimize the management of their mobile talent, Weichert Workforce Mobility—one of the world’s leading workforce mobility management companies—has launched a groundbreaking survey of Latin America relocation trends. The results of this survey... »

SOUTH AFRICA: Prepare for FATCA compliance

SOUTH AFRICA: Prepare for FATCA compliance

October 23:  Officials with the South African Revenue Service (SARS) have indicated a commitment to enter into a FATCA* Model 1 Intergovernmental Agreement (IGA) with the United States. *Foreign Account Tax Compliance Act (FATCA) Accordingly, FATCA would be a reality for South African financial institutions, and these entities would need to consider the effects... »

CANADA: Status of tax measures from 2013 budget

CANADA: Status of tax measures from 2013 budget

October 24: The Department of Finance Canada on 18 October 2013 tabled a “Notice of Ways and Means Motion” (197 pages of draft legislation and 166 pages of explanatory notes) to implement remaining tax measures from the 2013 federal budget, as well as “certain previously announced tax measures.” Excluded measures The following proposed measures,... »

Spain: New Law Ushers in Incentives for Individuals Investing in Start-Ups

Spain: 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 entrepreneurial undertakings.1 The new measures focus on boosting business start-up activities by individuals and aim to encourage and support the internationalization of Spanish business. The... »

United Kingdom: Update on Use of Offshore Intermediaries for Employment Purposes

United Kingdom: Update on Use of Offshore Intermediaries for Employment Purposes

The U.K. tax authority, Her Majesty’s Revenue & Customs (HMRC), has published a response to the consultation on the original proposals concerning the use of offshore intermediaries and responsibilities with respect to the payment of employers’ U.K. social security and withholding of both income tax and employees’ social security. Background The U.K. government is... »

Weichert Workforce Mobility launches survey to identify relocation best practices in Latin America

Weichert Workforce Mobility launches survey to identify relocation best practices in Latin America

In an ongoing effort to provide today’s HR leaders with they insight they need to optimize the management of their mobile talent, Weichert Workforce Mobility—one of the world’s leading workforce mobility management companies—has launched a groundbreaking survey of Latin America relocation trends. The results of this survey will identify key challenges and best practices... »

France – Required recordkeeping format for computerized tax audits

France – Required recordkeeping format for computerized tax audits

October 16:  Concerning tax audits to be conducted by the French tax authorities, taxpayers need to be aware of the electronic format requirements for maintaining a mandatory “file of accounting entries” beginning in 2014. A 28 July 2013 decree defines the appropriate IT format for the “file of accounting entries” and lists the required... »

Zambia – Tax proposals in 2014 budget

October 16: Zambia’s 2014 national budget was presented on Friday 11 October 2013. Among the proposed tax changes contained in the budget are measures that would: Introduce a 15% withholding tax on branch profits repatriation (i.e., a 15% withholding tax on profit distributions by Zambian branches to their foreign head offices) Introduce a 0.2%... »

Canada – Increased indirect tax audit activities

Canada – Increased indirect tax audit activities

October 17: The Canada Revenue Authority (CRA) and provincial tax authorities appear to be increasing their indirect tax audit activities, including “desk audits.” To prepare for an indirect tax audit, taxpayers may consider a few indirect tax compliance issues that tax authorities commonly focus on during their audits, including: Providing the correct name on... »

United States – Immigration-Related Procedures for Inbound Employees Affected by Government Shut-down

United States – Immigration-Related Procedures for Inbound Employees Affected by Government Shut-down

The U.S. government shut-down continues to impact immigration processes performed by the U.S. Department of State and the U.S. Department of Labor. Activities of the U.S.  Citizenship and Immigration Services are expected to be largely unaffected because it is funded by the fees it collects. This article was originally published in “The Government Shutdown... »

Sweden – Budget for 2014 Contains Some Changes for Individuals

Sweden – Budget for 2014 Contains Some Changes for Individuals

On 18 September 2013, Sweden’s government submitted the budget proposal for 2014 to the Riksdag (Parliament)1. In this newsletter, we focus on the tax proposals that concern individuals. Unless otherwise indicated, proposed changes come into force on 1 January 2014. Increased Earned Income Tax Credit (Jobbskatteavdrag) The government proposes an enhanced earned income tax... »

Estonia – Immigration, Work Permit, and Residence Rights Developments

Estonia – Immigration, Work Permit, and Residence Rights Developments

In this Flash International Executive Alert, we highlight some recent immigration and work permit developments in Estonia that may affect international executives and their multinational employers.¹ No Issuance of Separate Work Permits as of 1 September 2013 In general, aliens residing in Estonia on the basis of a residence permit are allowed to work... »

Romania – Clarifying Tax Treatment of Secondment Allowances, Visas for PRC Nationals

Romania – Clarifying Tax Treatment of Secondment Allowances, Visas for PRC Nationals

In this Flash International Executive Alert we report on two recent global mobility-related developments that may impact individuals – including those on international assignment – and their employers. Changes to Income Tax Rules for Secondment/Delegation Allowances As of June 2013 certain new regulations were introduced in Romanian legislation that affect the tax treatment of... »

United States – Guidance on Taxation of Same-Sex Spouses’ Benefits

United States – Guidance on Taxation of Same-Sex Spouses’ Benefits

On September 22, 2013, the U.S. Internal Revenue Service (IRS) issued Notice 2013-61,¹ which provides guidance to employers on how to correct over-payments of FICA taxes and federal income tax withholding with respect to certain benefits provided to same-sex spouses following the U.S. Supreme Court’s decision in United States v. Windsor.² For prior discussion... »

India – Guidance Issued for Grants of Permits, Visas to Air and Ship Crew

India – Guidance Issued for Grants of Permits, Visas to Air and Ship Crew

India’s Ministry of Home Affairs (“MHA”) has come out with detailed instructions on the granting of Temporary Landing Permits (“TLP”) and visas to crews of airlines, chartered flights, ships, and the like.¹ India’s immigration law provides for the grant of TLPs to foreign nationals visiting India for a period of 3 days to 60... »

Italy – New Tax Agency Resolution Alters Tax Credit Calculations

Italy – New Tax Agency Resolution Alters Tax Credit Calculations

Italy’s Tax Agency (Agenzia delle Entrate) published a resolution (48E)¹ on 8 July 2013, clarifying its position on the calculation of foreign tax credits available to Italian tax resident individuals who have employment income arising abroad. The resolution appears to make the position more complex and it is not clear whether the Tax Agency... »

Mobility People International (MPI) announce the latest addition to their team

Mobility People International (MPI) announce the latest addition to their team

Kay Boeber-Vaughan has joined MPI as Director, Corporate Client Services, to deliver specialist recruitment and mobility support to the global corporate community and augment the value that MPI strives to bring to its clients and candidates. Kay has over 14 years of experience of working within the global mobility industry. She established and managed... »

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