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India’s Central Board of Direct Taxes (CBDT) on 18 August 2023 issued a notification amending the rules for determining the value of residential accommodations provided by an employer. The amended Rule 3 is applicable effective 1 September 2023.

The UAE Ministry of Finance (MoF), in cooperation with the OECD, recently hosted a Regional Forum on the Global Minimum Tax. The Forum—attended by senior tax experts and specialists—focused on the importance of the 15% global minimum tax, the top-up tax, the need to understand the rules and how...

Italy’s Supreme Court ruled on 6 June 2023 that to qualify for the withholding tax exemption for royalties under the 2004 EU-Switzerland savings agreement, it is not necessary for the recipient to demonstrate that tax was actually paid on the royalties in the state of residence. It is sufficient...

Nonresident owners of residential property in Canada have an important deadline looming. The tax return for the underused housing tax (UHT) must be filed by 31 October 2023 to avoid the imposition of penalties and interest.

Many employers in the Netherlands offer some type of employee participation plan. This article discusses the more commonly used forms of employee participation plans, the wage and income tax consequences of those participation plans, and what happens when the employee leaves the Netherlands.

Do you make payments to your employees under any of these headings?Travel and subsistence payments (including ‘country money’);Small benefits (e.g. tax free vouchers etc); orTax-free employer contributions (up to EUR 3.20 per day) towards remote working expenses.

Ireland’s Revenue on 21 July updated their online guidance on the payroll tax position for non-resident employees who perform duties both in Ireland and abroad under an Irish employment contract.

Are we on the brink of a healthcare worker shortage crisis?

The OECD’s Pillar Two framework aims to ensure multi-national enterprises (MNEs) with global revenues above €750 million pay a minimum tax rate on income within each jurisdiction in which they operate. Commonly referred to as BEPS 2.0, the framework imposes a Top-Up Tax on profits arising in...