Managing the Global Mobility Function 2012: Now Available
Tag Archive
Brazil: Adapts Work Visa Procedures and Creates New Category Geared Towards Graduate Students
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, makes several changes to the regulations that govern existing work... »
United Kingdom: More Changes to Immigration Rules
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 to guard against repeat visits amounting to “de facto” residence.... »
Australia: 457 Visa Changes; Migration Amendment Bill Awaits Royal Assent
Changes to Subclass 457 Visa Program On 23 February 2013, Australia’s new Minister for Immigration, Brendan O’Connor MP, announced a raft of changes around the Temporary (work) Skilled subclass 457 visa (‘subclass 457 visa’).1 These changes are seen as building further on the major reforms that were undertaken on the program in 2009. The... »
United Kingdom: New Season Brings Fresh Changes to Immigration Rules
Making changes in the U.K. immigration rules is becoming an annual spring event. Having taken into account the findings from the Migration Advisory Committee (MAC), this year the U.K. government will introduce certain changes to the Code of Practice relating to foreign nationals coming to work in the U.K. under the employer-sponsored immigration categories... »
Colombia: Reform Law Alters Residency and Tax Regime for Individuals
With Act 1607 of 2012, promulgated on December 26, 2012, the Colombian Congress, among other changes, has reformed the country’s tax rules applicable to individuals.1 Below we highlight some of the important changes impacting individuals. Residency Determination One of the main changes is the determination of residency for tax purposes and its implications for... »
Australia: Legislation Tabled on Reform of Living-Away-from-Home Regime
On 28 June 2012, Australia’s federal government introduced the Tax Laws Amendment (2012 Measures No.4) Bill 2012 to the Parliament and released the accompanying explanatory memorandum (EM) outlining the legislative changes to the living-away-from-home (LAFH) regime. One key difference is that the legislation states the changes will now apply from 1 October and not... »
Australia: Living Away from Home to Become More Expensive for Expatriate Employees
On 8 May 2012, as part of the 2012/2013 Federal Budget1 announcements, the government provided further details about the reform of Australia’s living-away-from-home (LAFH) regime. The changes will significantly limit the availability of LAFH benefit tax concessions for foreign nationals who are working on temporary assignments in Australia. The changes to the LAFH regime... »
United Kingdom: New Season Brings Fresh Changes to Immigration Rules
Making changes in the U.K. immigration rules is becoming an annual spring event. Having taken into account the findings from the Migration Advisory Committee (MAC), this year the U.K. government has introduced various changes. We outline those changes below. Tier 2 Changes These changes relate to foreign nationals entering or remaining in the U.K.... »
United Kingdom: Revised Guidance on Residence
The U.K. tax authority, Her Majesty’s Revenue & Customs (HMRC), has issued a revised version of its U.K. tax residence guidance “HMRC6 – Residence, Domicile and the Remittance Basis.”1 As this revision contains mainly minor changes to the version last updated in December 2010, the changes have not been described or highlighted as revisions... »
Belgium and New Work Permit Changes
The Royal Decree of 13 March 20111 aims to broaden the scope of the Belgian work permit exemption for non-European Economic Area (EEA) nationals in Belgium on business trips or attending scientific congresses. The Royal Decree, which took effect on 8 April 2011, allows individuals to visit Belgium on a business trip without the... »