Managing the Global Mobility Function 2012: Now Available
Tag Archive
Cayman Islands: New Payroll Tax Proposed Would Hit Expatriate Employees
Cayman Islands Premier McKeeva Bush announced on 25 July that the government was considering plans to introduce a “community enhancement fee,” a payroll tax on expatriate employees.1 The plan calls for implementing the payroll tax before the end of August. (All dollar figures expressed are Cayman Islands dollars.) The new payroll tax would hit... »
Finland: Applying Special Expatriate Tax to Equity Incentives Benefits
Finland’s Supreme Administrative Court (Korkein hallinto-oikeus, hereinafter “SAC”) confirmed in its recent decision (KHO 9.12.2011/3521) that certain equity incentive benefits are subject to the special expatriate source tax instead of progressive standard tax rates. Background Finland has a special expatriate tax regime for foreign experts (Act on Source Tax of Foreign Salary Recipient 18.12.1995/1551).... »
Belgium: Shifts in Applying Expatriate Taxation
Over the last few months, the KPMG International member firm in Belgium has learnt through informal communications and contacts with the Belgian tax authorities that a number of practices that have been applied for many years have evolved with effect in 2011. These practices are discussed in brief below. »
Denmark Plans Changes to Expatriate Tax Regime
According to the current regime, qualifying foreign employees in Denmark, under certain conditions, are entitled to elect to be taxed at a 25-percent rate for 36 months or a 33-percent rate for 60 months. (The effective rates – including the AM-contribution – under existing rules are respectively 31 percent and 38.36 percent.) Under the... »
Canada: Changes for Peruvian nationals / Clarifications for Media Crews / Photo Specifications for Permanent Residence
A Canada-Peru Free Trade Agreement has recently been signed, effective 1 August 2009, which impacts immigration regulations for Peruvian nationals coming to Canada. »
Philippines: Additional Permit Required for Certain Foreign Professionals
he Philippines now requires an additional permit from 9G (Pre-arranged Employment) visa applicants seeking to work in a profession regulated by the Philippine Professional Regulatory Commission. »
Malaysia: Foreign worker stay cap
The Deputy Prime Minister announced last Friday that all foreign workers except maids will now have their visas limited to five years. »
US: Citizenship and Immigration Services Update on New I-9 Form
U.S. Citizenship and Immigration Services (USCIS) announced that the current edition of the Employment Eligibility Verification Form I-9 (Rev. 02/02/09) will continue to be valid for use beyond June 30, 2009. »
Romania: Notifications for EU Assignees
The Romanian authorities have become increasingly strict regarding this requirement, making on-site labour inspections and levying penalties where companies are found not to have carried out the notification. »
US: Premium Processing Service Reinstated for Certain Immigrant Petitions
U.S. Citizenship and Immigration Services (USCIS ) announced that effective June 29, 2009, it will resume premium processing service for employment-based immigrant visa petitions »