Managing the Global Mobility Function 2012: Now Available
Tag Archive
UNITED STATES: Immigration Legislation Clears Senate Judiciary Committee
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... »
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 – Changes to Short-term Business Visitors Agreement Published
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 Term Business Visitors (Appendix 4) agreement to reduce the burdens... »
TIME Relocation launch new website
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 the innovative and unique new service that is TIME Relocation,... »
Australia: Simplification of Visitor Visas
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 work” visa will be introduced known as: Temporary work (short... »
New Zealand – IRD Updates Its Position on Tax Residence
Close on the heels of its announcement on accommodation benefits last week 1, New Zealand’s Inland Revenue has released a draft Interpretation Statement 2 on tax residence. The draft Statement updates Inland Revenue’s previously published view, which dates back to June 1989. The draft Interpretation Statement reconsiders Inland Revenue’s position on the tax residence of individuals, companies,... »
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... »
United Kingdom: First-Time Treaty Signed with Liechtenstein
Her Majesty’s Revenue & Customs (HMRC) in the United Kingdom has confirmed that a new first-time comprehensive income tax treaty between the U.K. and Liechtenstein was signed in London on 11 June 2012. Previously, there has only been a Tax Information Exchange Agreement between the two countries. The aims of this treaty include reducing... »
United Kingdom: New Treaty with Barbados Signed
Her Majesty’s Revenue & Customs (HMRC) in the United Kingdom has confirmed that a new income tax treaty between the U.K. and Barbados was signed in Barbados on 26 April 2012. This treaty generally follows the OECD Model Double Taxation Convention and there are some noteworthy provisions that may concern international executives and their... »
Italy’ s Austerity Measures Mean Tax Increases for Some
On 22 December 2011, the Italian Parliament approved new economic measures, dubbed as the “Save Italy” Act, proposed by the new Italian government led by Prime Minister Mario Monti. Law no. 214/2011 was published in the country’s official gazette, Gazzetta Ufficiale, on 27 December 2011.1 The Save Italy Act aims to lower the public... »