Managing the Global Mobility Function 2012: Now Available
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United States: President Releases Budget for FY 2014
On April 10, 2013, U.S. President Barack Obama proposed additional tax revenue as a part of his $3.77 trillion budget proposal for fiscal year 2014, including several new proposals. United States – President Releases Budget for FY 2014 by KPMG LLP’s Washington National Tax practice, Washington, D.C. (KPMG LLP in the United States is... »
Malta: New Budget Law Introduces Changes to Personal Taxation
Malta’s Budget Measures Implementation Act, 2012, published on 14 May 2012, introduced several important changes to the Income Tax Act, including the much-anticipated parental tax rates and a reduced rate of tax for highly-qualified returning migrants. We highlight below the important changes impacting individuals and their multinational employers. • Individuals who were ordinarily resident... »
Singapore: Finance Minister Delivers 2012 Budget, Few Measures for Individuals
Singapore’s Deputy Prime Minister and Minister for Finance, Mr. Tharman Shanmugaratnam, delivered the Budget Statement for 2012 in Parliament on Friday, 17 February 2012. We highlight the main measures affecting individuals below. (All dollar figures noted are Singapore dollars.) Enhancement of Earned Income Relief for Elderly and Handicapped Workers Present Position Working individuals are... »