UNITED STATES: The US redesigns payroll tax withholding forms for 2020 \ BELGIUM: Cross-border workers - Belgium now applies the principle of “requalification” \ CHINA: Announcements on relevant PRC individual income tax policies regarding Annual Consolidated Income Tax Reconciliation
THE EUROPEAN UNION: Cross border posting of workers - Posted Workers Directive \ SINGAPORE: S Pass eligibility criteria changes \ TURKEY: Changes to legislation on income tax in Turkey
This newsletter summarises recent tax developments of international interest across the world. In this issue, read our latest insights on Taxation of the Digital Economy, which include highlights of the interview with the OECD took place on 3 December, Australia’s hybrid mismatch rules and their...
This 32nd issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing on an international level and in Denmark, France, South Africa, and Sri Lanka.
THE EUROPEAN UNION: Important changes for international trade \ CANADA: Proposed GST/HST changes target holding companies \ SPAIN: The future of the VAT compliance \ UNITED STATES: Sales tax and digital goods
AUSTRIA - Change in Austrian legislation - Payroll tax obligation for employees with unlimited tax liability in Austria \ CANADA - Potential changes to beneficial tax treatment on stock options \ CHINA - Promulgation of the administrative measures on entitlement of non-resident taxpayers to tax...
UNITED KINGDOM - Social security changes for UK employees in the EU after Brexit \ CHINA - China and Japan social security protocol \ SOUTH AFRICA - Expatriate employees in South Africa
GERMANY - Request for a preliminary ruling to the CJEU on company cars to employees \ MALAYSIA - Implementation of service tax on digital services \ SPAIN - VAT treatment of the supply of power in charging points for electric cars
HONG KONG - Don’t underpay your employees or you might pay even more \ DENMARK - Tax liability when companies cross national borders \ UNITED KINGDOM - Updates from HMRC