JULY

07/17/2024: Argentina – Filing Deadlines Extended for Individuals, New Rental Deduction for Dependent Employees

07/16/2024: Vietnam – Social Security Agreement with South Korea

07/16/2024: Argentina – Wealth Tax Changes for Fiscal Period 2023

07/15/2024: Argentina – Tax Reform Also Brings New Amnesty Regime

07/15/2024: Argentina – Moratorium Regime Established for Regularization of Tax Obligations

07/15/2024: Argentina – Changes to Wealth Tax under Recently-Enacted Tax Reform

07/11/2024: Lithuania – New Law Creates Tax-Preferred Investment Account

JUNE

06/28/2024: South Africa – 2024 Tax Filing Season

06/26/2024: Germany – Federal Tax Court Clarifies Taxation of Partners in International Law Firms

06/26/2024: Ireland – Enhanced Reporting Requirements Update

06/25/2024: United States – Supreme Court Upholds Mandatory Repatriation Tax As Constitutional

06/21/2024: People’s Republic of China – Time to Review “Six-Year Rule” Status

06/21/2024: New Zealand – Budget Contains New Personal Tax Thresholds, Implications for FBT, ESCT

06/18/2024: United States – Suspension of Income Tax Treaty with Russia

06/11/2024: Argentina – Tax Filing and Payment Deadlines Extended for Individuals

06/10/2024: European Union – EU Task Force Looks to OECD for Solutions for Taxation of Telework

06/07/2024: People’s Republic of China – Update on Tax Treatment and Management of Equity Incentives

MAY

05/31/2024: Argentina – IRS Approval for FATCA Agreement with United States

05/28/2024: Argentina – Update on Parameter Regarding 2023 Informative Tax Return Filings

05/21/2024: United States – D.C. Circuit Reaffirms IRS’ Statutory Authority to Assess Penalties for Failure to File Form 5471

05/17/2024: Australia – Highlights of Federal Budget 2024-25: Tax, Superannuation, and Immigration

05/17/2024: France – Finance Ministry Clarifies Its Stance on Nonresident Withholding

05/14/2024: South Africa – Update for Non-resident Employers with a PE in South Africa

05/08/2024: Switzerland – Geneva: Tax Rulings on Employee Stock Plans; Family/Child-Related Deductions

05/07/2024: United States – IRS Issues Foreign Trusts and Gifts Reporting Rules

05/01/2024: Canada – Federal Budget for 2024 Presented

APRIL

04/29/2024: Germany-Luxembourg – Tax Treaty Changes with Important Impact for Cross-Border Workers

04/24/2024: United States – High-Income Taxpayers Under IRS Scrutiny Says 2023 Data Book

04/24/2024: Argentina – Wealth Tax Deadline of April 30 for Repatriating Foreign Assets

04/23/2024: United Kingdom – 6 July Employee Share Plan Reporting Deadline; Registering Trusts

04/18/2024: France – End is Near for Workers’ Income Subject to Exemption with Progression under Treaty with Luxembourg

04/16/2024: France – Tax Filing Deadlines Officially Announced

04/12/2024: European Union – EU Task Force Considers Tax Implications of Remote Work

04/08/2024: Hong Kong – 2024-2025 Budget Measures Affecting Individuals

04/02/2024: Chile – 2023 Annual Tax Return Filing Calendar, Refund Information

MARCH

03/29/2024: United States – IRS Releases 2024 Sec. 911-Related Housing Costs Limitations

03/25/2024: Czech Republic – Technical Amendment Currently under Review in Parliament

03/20/2024: United States – Foreign Earned Income Exclusion Requirements Waived for Several Countries

03/19/2024: Sweden – Expert Tax Relief Is Extended

03/15/2024: United States – KPMG Publishes Report on Tax Proposals in Biden Administration’s FY2025 Budget

03/14/2024: Netherlands – Decree on Allocation of Severance Payments in an International Context

03/13/2024: European Union – EESC Weighs in on Taxation of Teleworkers

03/13/2024: South Korea – Tax Law Amendment Bill Enacted into Law

03/12/2024: United States – U.S. Administration Releases Fiscal Year 2025 Revenue Proposals

03/12/2024: India – Tax Collection at Source Measures in Interim Budget

03/07/2024: United Kingdom – Spring Budget 2024: End of the Remittance Basis

FEBRUARY

02/29/2024: Germany – New Circular Updates Tax Principles to Align with OECD Model

02/23/2024: Greece – Rules Changed to Encourage Participation in Group Insurance Pension Plans

02/21/2024: Germany – Improved Tax Framework for Employee Share Ownership

02/13/2024: Germany - Landmark Ruling on stock Option Taxation Adapted to Finance Ministry Circular

02/05/2024: United Kingdom – Scottish Budget Proposes Income Tax Increases

02/01/2024: United States – House Passes Tax Extenders Legislation

02/01/2024: Czech Republic – Changes in Employee Income Taxation in 2024 

JANUARY

01/25/2024: Brazil – Federal Revenue Updates Procedures Pertaining to Individual Taxpayer Registry

01/24/2024: France – Penalties Calculated on Annual Tax Liability, Not Balance of Tax Due   

01/23/2024: United Kingdom – Mandatory Payrolling of Benefits-in-Kind from April 2026

01/19/2024: United States – “Tax Relief for American Families and Workers Act of 2024”

01/18/2024: United States – FBAR Filing Deadline Extension for Certain Individuals

01/17/2024: Belgium – New Reporting Requirements for Inbound Taxpayers and Researchers Preferential Regime

01/17/2024: France – Updates on Treaties with Greece, Denmark, Mali and Niger

01/17/2024: France – Key Measures in New Finance Law, Social Security Finance Law

01/16/2024: Ireland – New Guidance: Change to Gross-Up Methodology and E-Filing for SARP

01/12/2024: United States – Federal Filing Deadlines Information  

01/11/2024: Philippines – Ease of Paying Taxes Act Is Enacted

01/11/2024: Italy – Further Update on Changes to the Expatriate Regime

01/10/2024: United States – IRS Appeals Decision Allowing FTC Claim Against Net Investment Income Tax

01/10/2024: Lithuania – Changes in Taxation of Employment-Related Income for 2024

01/10/2024: Singapore – Changes to IRAS’s Voluntary Disclosure Program   

DECEMBER

12/22/2023: Slovakia – Fresh Out of the Gate, New Government Shakes Up Tax Rules

12/22/2023: United States – IRS Announces Penalty Relief for 2020 and 2021 Tax Returns

12/21/2023: Belgium/Netherlands – Agreement Clarifies Permanent Establishment When Home-Working

12/20/2023: Netherlands – Parliament Votes on 2024 Tax Plan, Scaling Back 30% Ruling

12/20/2023: United States – U.S.-Chile Treaty Enters into Force

12/20/2023: Brazil – Important Changes to Individual Taxation, Reporting Foreign Income and Assets

12/18/2023: Norway – Budget 2024 Agreement Reached

12/11/2023: United States – IRS Further Extends Foreign Tax Credit Relief

12/11/2023: Thailand – Further Guidelines on Foreign-Sourced Income Brought into Thailand

12/08/2023: Canada – Finance Canada Indicates AMT Rules Changes Coming

12/08/2023: Canada – Plans for Short-Term Rentals, UHT Rules in Fall Economic Statement

12/06/2023: Finland – Changes to Taxation of Inbound Employees

12/06/2023: Argentina – Program to Strengthen Economic Activity, Improve Families’ Income

12/05/2023: Malaysia – 2024 Budget Highlights and Finance Bill: Tax Measures

12/01/2023: United States – U.S-Taiwan Double-Tax Mitigation Bill Moves Forward    

12/01/2023: Czech Republic – Proposed Changes in Taxation of Employee Share and Stock Option Plans

NOVEMBER

11/30/2023: Ireland – Coming Up: 2023 PAYE Settlement Agreement Deadlines  

11/30/2023: Czech Republic – Wide-Ranging Personal Income Tax Changes  

11/28/2023: United States – Individual Not Required to File FBAR Under U.S.-Mexico Treaty

11/27/2023: Chile - Tax Benefit for Purchases of New Properties Introduced

11/22/2023: United Kingdom – Autumn Statement 2023: National Insurance Rates Reduced

11/20/2023: Ireland – Share Option Taxation from 2024

11/20/2023: South Africa – Proposals for Non-Resident Employers with a PE in South Africa

11/16/2023: Chile – Tax Treaty with U.S. Approved by Chilean Senate

11/16/2023: Greece – New Guidelines on Tax Residency 

11/14/2023: United States – Inflation Adjustments for Tax Year 2024

11/13/2023: Argentina – Income Tax Calculations Are Changing

11/06/2023: Chile – Income Tax Treaty with U.S.: Final Stage in Chilean Congress

11/02/2023: United Kingdom – Publication: Implications of Ending Portugal’s Non-Habitual Residents Regime

11/02/2023: Netherlands – Bill Under Review Would Scale Back 30% Ruling Further

11/01/2023: Italy – Changes Coming for the Expatriate Regime

OCTOBER

10/16/2023: United States – Relief for Certain Taxpayers Affected by Attacks in Israel   

10/13/2023: Netherlands – Knowing Where Your Employees Live and Work Is Even More Important

10/10/2023: Thailand – Moves on Foreign-Sourced Income Brought into Thailand by Tax Residents

SEPTEMBER

09/29/2023: Netherlands – 2024 Tax Plan Package Presented

09/21/2023: United States – U.S.-Taiwan Double-Tax Mitigation Bill Supported by Senate Finance Committee

09/21/2023: KPMG International – KPMG Publishes Trends in Remote Working Report

09/20/2023: Argentina – Tax Court Ruling on Argentina Tax Residence

09/15/2023: Latvia – Lower PIT Rate for OECD Citizens Holding Latvian Digital Nomad Visa  

09/15/2023: Argentina – Important Income Tax Scale Changes for 2023

09/14/2023: People’s Republic of China – Preferential IIT Policies Extension, Higher Family Care Deductions

09/12/2023: United States – Treasury Offers FBAR Filing Relief: Hawaii Wildfires, Hurricane Idalia Victims

09/12/2023: India – Tax Collection at Source for Certain Outbound Remittances to Increase

09/12/2023: United States – IRS Compliance Efforts Focusing on High-Income Individuals, FBAR Violations

09/05/2023: United States – Guidance on State Payments to Individuals

09/01/2023: South Korea – Flat Tax and Housing Benefit Changes, Reporting Equity Compensation

AUGUST

08/17/2023: Indonesia – New Implementing Regulation for Benefits-in-Kind

08/08/2023: South Africa – Non-resident Employers to Register and Withhold Employees’ Tax

JULY

07/28/2023: United States – Belgian Court Opines on Transfer of Americans’ Financial Data

07/28/2023: United Kingdom – Improving “All Employee” Share Plans on Treasury’s Radar  

07/26/2023: Slovakia – Overview of Amendments to Personal Income Tax Act

07/24/2023: Cyprus – Amending Law on 50-Percent Exemption and First-Time Employment

07/21/2023: United States – IRS Provides Temporary Foreign Tax Credit Relief

07/17/2023: United States – Updates to FBAR Exam Procedures

07/17/2023: United States – Supreme Court to Hear Case Challenging Mandatory Repatriation Tax

07/13/2023: Hong Kong – Inland Revenue Opines on Various Tax Issues

07/11/2023: Switzerland – New Home Working Arrangements for Frontier Workers with France

JUNE

06/29/2023: United States – Analysis of U.S.-Chile Tax Treaty

06/28/2023: South Africa – 2023 Individual Tax Filing Season Soon to Begin

06/22/2023: United States – Income Tax Treaty with Chile Approved by Senate

06/22/2023: Australia – New Tax Ruling on Residency

06/15/2023: New Zealand – Budget Measures Embodied in New Tax Bill

06/13/2023: United States – IRS Guidance on FICA Refunds and Tax Equalization Programs

06/07/2023: Portugal – New Tax and Legal Regimes for Start-ups and Scaleups

06/06/2023: United States – Income Tax Treaty with Chile Approved in Senate Committee

06/01/2023: Malta – New Legislation Implements Budget Measures  

MAY

05/26/2023: Czech Republic – Proposals Would Adjust Income Tax Bracket, Limit Deductions, Exemptions

05/23/2023: Hong Kong – Dual Employment Arrangements

05/17/2023: United States – Washington Excise Tax on Capital Gains Is Constitutional and Valid

05/17/2023: South Africa – Enhanced Process for Transferral of Funds from South Africa

05/12/2023: Australia – Highlights of Federal Budget 2023-24

05/12/2023: Uruguay – New Legislation Brings Changes to Personal Income Tax

05/10/2023: Brazil – Changes to Individual Taxation, Reporting of Foreign Income and Assets

05/09/2023: Australia – Time to Plan for Employee Share Scheme Reporting Is Now

APRIL

04/25/2023: Argentina – Update on Parameter Regarding 2022 Informative Tax Return Filings

04/18/2023: Taiwan – Applicability of Tax Incentives for Employment Gold Card Holders

04/14/2023: Canada – Extensions for Time to File 2022 Underused Housing Tax (UHT) Returns

04/05/2023: United States – 2022 Rebates to NJ Taxpayers May Require Amended Return

04/04/2023: Chile – 2022 Annual Tax Return Filing Calendar

MARCH

03/31/2023: Ireland – Revisions to Taxation of Company Cars Rules

03/29/2023: Malaysia - Tax Measures Affecting Individuals in Budget 2023 

03/28/2023: European Union – Seeks Minimum CGT, Wealth Tax, Curbs on Personal Tax Concessions

03/27/2023: South Korea - Update on Applying Flat Tax Rate for Foreign Workers

03/17/2023: Chile – Tax Reform Bill Rejected by House of Representatives

03/17/2023: Hong Kong – 2023-2024 Budget Measures

03/16/2023: South Africa - 2023/2024 Budget Proposals Delivered

03/16/2023: United Kingdom – Spring Budget 2023: a Budget for Growth?

03/16/2023: United States – IRS Releases 2023 Sec. 911-Related Housing Costs Limitations

03/14/2023: United States – Foreign Earned Income Exclusion Requirements Waived for Several Countries

03/09/2023: United Kingdom – SAYE Employee Share Plans and Capital Gains Tax Changes

03/07/2023: Brazil – 2022 Tax Return Filing Period

03/01/2023: United States – U.S. Supreme Court Rules on FBAR Penalty Issue  

03/01/2023: Ireland – 31 March Deadline Approaching for Share Schemes Reporting

FEBRUARY

02/28/2023: People’s Republic of China - Annual Comprehensive Income Tax Reconciliation Policy Update

02/28/2023: Spain – Taxes Introduced on High-Net-Worth Nonresidents Owning Spanish Assets

02/23/2023: United Kingdom – 6 July 2023 Employee Share Plan Reporting Deadline

02/16/2023: Indonesia – Regulations Implement New Rules on Taxing Benefits-in-Kind

02/16/2023: United States – IRS Guidance on Special State Tax Refunds and Relief Payments

02/14/2023: Australia – ATO Issues Guidance on ‘Employee’ Versus ‘Independent Contractor’

02/09/2023: Turkey – Income Tax Inflation Adjustments for 2023

02/03/2023: Czech Republic – What’s New in Tax for Employees?

JANUARY

01/31/2023: Germany – Overview of Important New Tax, Immigration, and Employment Law Rules

01/31/2023: Luxembourg – Frontier Workers / Tele-work Agreements Nailed Down for 2023

01/27/2023: Belgium – Changes to New Tax Regime for Inbound Taxpayers and Researchers

01/23/2023: People’s Republic of China – Extension of Tax Preferences for Equity Compensation, Gains

01/18/2022: Japan – Tax Reform Includes Stock Option Taxation Changes for Start-Ups

01/18/2022: United States – Federal Filing Deadlines Information, California Disaster Relief

01/17/2023: Spain – Improvements in Special Tax Regime for Inbound Expatriates

01/11/2023: Vietnam – Tax Authorities Focusing in on Tax Debts

01/11/2023: Canada – Rules on Residential Property Purchases by Nonresidents Impact Relocation Costs

01/09/2023: Czech Republic – Monetary Contribution to Employee Vacation Is Taxable Income

01/06/2023: United States – FATCA Relief for Foreign Financial Institutions

DECEMBER

12/23/2022: United States – Employment Tax Group Publishes Article on Payroll Year-End Topics

12/23/2022: Argentina – FATCA Agreement Signed with United States

12/21/2022: Colombia – New Tax Reform Enacted

12/21/2022: Lithuania – Changes in Taxation of Employment-Related Income for 2023

12/20/2022: Luxembourg – Budget Bill Advances, Other Bill Proposes Unoccupied Housing Tax

12/16/2022: Greece – Developments on Changing Tax Residence Status, Other Tax Reliefs

12/12/2022: Brazil – Double Tax Treaties  with Norway and United Kingdom Signed

12/12/2022: United States – Extension of Time to File Year 2022 FBARs

12/09/2022: United States – Income Tax Treaty Signed with Croatia

12/07/2022: Switzerland – Updating Tax Compliance Rules for French Frontier Workers

12/02/2022: Canada – Tax Developments Related to Purchases of Residential Property

12/02/2022: United Kingdom – Double Taxation Convention with Brazil Signed, Not Yet in Force

NOVEMBER 

11/23/2022: People’s Republic of China – Private Pensions Implementation and Tax Deferral Measures

11/18/2022: United Kingdom – No Radical Departures in Autumn Statement 2022

11/16/2022: Ireland – Budget Measures Embodied in Finance Bill 2022

11/11/2022: Australia – Tax and Immigration Measures in 2022-23 Budget

11/10/2022: Cyprus – Issuance of Circular on New Incentives for First-Time Employment

11/08/2022: Lithuania – Restrictions on Cash Payments

11/04/2022: Ireland - Deadline Approaching for 2022 PAYE Settlement Agreement Applications

11/03/2022: European Union – Remote Working and Corporate Taxation

OCTOBER

10/27/2022: Argentina – Taking Steps to Tax Foreign Currency Purchases Made Abroad

10/24/2022: United States – Pension Plans 2023 Cost-of-Living Adjustments

10/19/2022: Latvia – Suspension of Income Tax Treaty with Russia

10/19/2022: United States – Tax Inflation Adjustments for Tax Year 2023

10/18/2022: United Kingdom - Government to Reverse Measures Announced in 2022 Growth Plan

10/18/2022: Australia – Draft Tax Residency Ruling

10/13/2022: New Zealand – Plans to Amend Certain Nonresident Employer Reporting Obligations

10/11/2022: France – Budget Simplifies Withholding Process, Adjusts Tax Brackets

10/07/2022: United States – FBAR Filing Deadline Relief for Persons Affected by Certain Natural Disasters

10/04/2022: United Kingdom – Government to Cancel Abolition of 45% Tax Rate

10/03/2022: United States – Expect More Penalty Notices for Form 1042-S Errors

SEPTEMBER

09/30/2022: Ireland – Budget 2023 Announced

09/30/2022: Greece – New Developments Concerning Special Solidarity Contribution Tax

09/27/2022: United Kingdom – Autumn 2022 Growth Plan Announced

09/22/2022: Netherlands – New Budget Features Further Changes to 30% Ruling

09/20/2022: Germany – Update to Agreement with Switzerland on Cross-Border Work from Home

09/19/2022: Singapore – Changes to Exemption on Mandatory Overseas Pension/Provident Fund Contributions

09/15/2022: South Africa – New Process for Breaking Tax Residency

09/13/2022: United Kingdom – OTS Review of Hybrid and Distance Working

09/06/2022: Czech Republic – New Company Car Taxation Rules in Effect

AUGUST

08/26/2022: United States - IRS Provides Penalty Relief for Certain Returns

08/25/2022: Italy - Tax-Exempt Fuel Voucher and Electric Vehicle Recharging

08/22/2022: United States – President Biden Signs Budget Reconciliation Bill

08/18/2022: Finland – Exit Tax Proposed for Individuals

08/11/2022: Hong Kong – Salaries Tax Treatment of Share Award, Vesting vs. Forfeiture

08/08/2022: Chile – 2022 Tax Reform Bill Proposal

08/04/2022: Cyprus – New First Employment Incentives

JULY

07/29/2022: United States – Senators Reach Deal on Reconciliation Package, Tax Provisions Included

07/27/2022: United States – Update: U.S. Treasury Terminates Tax Treaty with Hungary

07/22/2022: Netherlands – Decree on Taxation of Directors Paid by Foreign Companies

07/19/2022: Poland – Amendments to “Polish Deal” Enacted

07/19/2022: Spain – Supreme Court Ruling on Exemption for Directors’ Overseas Work

07/13/2022: United States – U.S. Treasury to Terminate Tax Treaty with Hungary

JUNE

06/30/2022: South Africa – Issues Around Auto-Assessments for Individuals Filing Tax Returns

06/30/2022: Ireland – Update on SARP Guidance from Revenue

06/29/2022: Romania – Fiscal Code Changes Rules on Investment Income

06/21/2022: Germany – Circular Indicates Opinion of Tax Administration on Taxing Crypto-Assets

06/21/2022: Argentina – Update on Scope of Informative Tax Filings 2021

06/16/2022: Hong Kong – Apportionment of Income for Double Taxation Relief

06/07/2022: Argentina – Filing and Payment Deadlines Extended for Individuals

06/03/2022: Hong Kong – Salaries Tax: Tax Deduction for Domestic Rents

06/02/2022: India – Indian Company Liable for Service Tax on Seconded Employees

MAY

05/25/2022: Netherlands – New Proposals for 30% Ruling Could Have Significant Impact

05/19/2022: Poland - Amendments to “Polish Deal” Passed by Sejm

05/12/2022: Belgium – Long-Awaited Circular on Expatriate Tax Concessions Published

05/09/2022: Netherlands – COVID-19: Ending Mutual Agreements with Germany, Belgium

05/09/2022: Taiwan – Tax Incentives for Foreign Professionals

05/06/2022: Taiwan – COVID-19: Individual Income Tax Filing, Payment Deadlines Extended

05/03/2022: Chile – Income Tax Return Filing Extension

APRIL

04/26/2022: People’s Republic of China – Child-Care IIT Deduction Introduced

04/15/2022: Canada – Ontario Expands Foreign Home-Buyers Tax

04/15/2022: Canada – Highlights of Tax Changes in 2022 Federal Budget

04/15/2022: United Kingdom – 6 July 2022 Employee Share Plan Reporting Deadline

04/15/2022: United Kingdom – 1 September 2022 Registration Deadline for Certain Employee Trusts

04/12/2022: Poland – Tax-Related Amendments to “Polish Deal” under Consideration

04/12/2022: Czech Republic – Proposed New Tax Treatment of Donations for Ukraine

04/07/2022: Brazil – 2021 Income Tax Return Filing 1-Month Extension

04/05/2022: Switzerland – Ending Flexible Social Security, Tax Rules for Cross-Border Workers

04/05/2022: Argentina – Wealth Tax Changes Encompass Real Estate Valuation

MARCH

03/31/2022: United States – The Green Book: Treasury’s Budget Proposals for FY23

03/29/2022: United States – Foreign Earned Income Exclusion Requirements Waived for Several Countries

03/25/2022: Ukraine – Tax Regime Largely Unaltered Despite War, Some Changes However

03/17/2022: South Korea – Tax Provision Bill with Measures for Foreign Workers Becomes Law

03/11/2022: Australia – Displaced Employees and COVID-19 Updates

03/11/2022: United States – IRS Announces New Options for Identity Verification

03/08/2022: United States – IRS Releases 2022 Sec. 911 -Related Housing Costs Limitations

03/02/2022: India – 2022 Union Budget Makes Adjustments at Margins for Individuals, Employers

03/01/2022: People’s Republic of China – Annual Comprehensive Income Tax Reconciliation Policies Update

FEBRUARY

02/25/2022: South Africa – Budget 2022 Delivered

02/15/2022: Belgium – Guidance on Expat Tax Regime and Tax-Free Expense Allowances

02/11/2022: Netherlands - Ministry Changes Stance on Severance Paid to Cross-Border Workers

JANUARY

01/31/2022: Ireland – Share Schemes Reporting Deadline Is 31 March

01/24/2022: United States – IRS Guidance on Withholding Taxes Paid by Employer

01/14/2022: Malaysia – Tax Exemption on Certain Foreign- Source Income until 2026

01/13/2022: Lithuania – Changes in Taxation of Employment-Related Income for 2022

01/13/2022: Vietnam – New Policy on Tax Treatment of Coronavirus-Related Expenses  

01/12/2022: Argentina – Wealth Tax Changes to Non Taxable Minimum, Tax Rates

01/12/2022: Belgium – Law on Revised Expatriate Tax Regime Published in Official Gazette

01/11/2022: United States – IRS Announces Tax Filing Season for Individuals Begins January 24

  

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