Tag Archive

Australia: Government Unveils 2013/14 Budget with Few Measures for Individuals

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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 Medicare Levy to fund DisabilityCare Australia, the government’s National Disability... »

France: Major Changes in the Collection of Tax on Passive Income

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Major changes are being implemented in France concerning the collection of income tax on passive income that will impact nearly all assignees.1 The French government introduced a compulsory levy (so-called “Prélèvement Obligatoire Non Libératoire”(PONL)) to avoid an “air pocket” of many millions of euros in the collection of its tax revenue. This is further... »

The Netherlands: Tax Developments Affecting Employers and Employees

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Highlight here are two recent tax developments that will impact employees and employers. Employer’s Levy on Top Salaries Recently, the Bill on the Implementation of Tax Measures Budget Agreement 20131 passed the Netherlands’ legislature introducing a one-off employer’s levy on top salaries. In 2013, employers will have to pay a one-off 16-percent levy on... »

Ireland: Parking Levy imposed

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The Government has announced that the long delayed €200 annual car parking levy will finally be phased into operation in the current tax year ending 31 December 2010, almost two years after it was first announced in the Budget of October 2008. Initially it will be introduced on a pilot basis in Dublin 1,... »

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