Advanced Search

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...

Burkina Faso has implementedmandatory country-by-country (CbC) reporting from 1 January 2023. In-scope companies operating in Burkina Faso that are members of a multinational enterprise (MNE) are thus required to file a CbC report electronically, using a template prescribed by the General Tax...

To further support the development of micro and small enterprises and individual businesses, China’s Ministry of Finance and the State Taxation Administration issued an announcement (Announcement [2023] No. 19) on 1 August 2023 that extends the VAT rate cut for small-scale VAT taxpayers for four...

Egypt’s tax authorities have issued guidance on the VAT treatment of digital services and other services provided remotely by nonresidents to persons in Egypt. The guidance, which applies as from 22 March 2023, outlines the VAT obligations of nonresident suppliers that provide digital services...