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Italy – Tax Developments Affecting Individuals

September 13, 2013

There have been several notable tax developments over the past few weeks in Italy, despite August being a month during which Italians traditionally head to the beach. In this Flash International Executive Alert, we report on three important issues: the Fiscal Monitoring Regime’s relaxation of penalties, the elimination of the Municipal Real Estate Tax, and the...

Posted in 2013, assets, Bank, Foreign, Italian, Italy, Reporting, Tax |

Italy – Tax Developments Affecting Individuals

September 13, 2013
Italy – Tax Developments Affecting Individuals

There have been several notable tax developments over the past few weeks in Italy, despite August being a month during which Italians traditionally head to the beach. In this Flash International Executive Alert, we report on three important issues: the Fiscal Monitoring Regime’s relaxation of penalties, the elimination of the Municipal Real Estate Tax, and the...

Posted in 2013, assets, Bank, Foreign, Italian, Italy, Reporting, Tax |

United Kingdom: Changes Floated to Short-Term Business Visitors Agreement

February 5, 2013

Her Majesty’s Revenue & Customs (HMRC) is proposing to amend the U.K.’s Short-Term Business Visitors (Appendix 4) agreement. Many companies use Appendix 4 agreements to reduce the burdens of payroll withholding and reporting requirements in respect of short-term business travellers to the U.K. who benefit from relief under double taxation agreements. Overview The current...

Posted in $150, agreement, appendix, days, employee, HMRC, Reporting, Tax, United Kingdom |

Top Tips for Managing Expatriate Payroll

January 17, 2013
Top Tips for Managing Expatriate Payroll

By DAVID LEBOFF Recently, I presented to a group that included two payroll specialists from a well-known consulting company. I asked them how many U.S. domestic employees they paid in comparison to expatriate employees. The answer was 25,000 domestic workers versus 300 expatriates. Then I asked what percent of their time those 300 (1%)...

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Posted in administration, domestic, expat, Expatriate, FEM Articles, home, Payroll, Reporting, Tax |

France: New Decree Clarifies Trustees Reporting Obligations

September 21, 2012

On 15 September 2012, a long-awaited decree was published1 that clarifies the obligation placed on trust administrators2 (i.e., trustees) to disclose information on trusts where such trusts have a “French connection.” This is one of the many recent...

Posted in assets, beneficiaries, France, french, Reporting, Tax, trust, trustees, trusts |

Japan: New Reporting Requirement for Foreign Stock-Based Compensation

July 13, 2012

A new reporting requirement for foreign stock-based compensation was introduced in Japan under the 2012 tax reform. While it is the individual’s responsibility to report all taxable compensation, including stock-based compensation, on his or her ...

Posted in based, Company, Compensation, Foreign, Japan, japanese, Reporting, Stock, Tax |

France and Reporting Obligations for Trustees

January 25, 2012

The French tax authorities released on 28 December 2011, a ruling (dated 23 December 2011)1 clarifying some of the details of the reporting obligations for trustees introduced by article 14 of Amended Finance Law for 2011 of 31 July 2011 (Loi de financ...

Posted in 2011, assets, France, french, Obligations, Reporting, Tax, trust, trusts |

United States: Temporary Regulations for Foreign Financial Asset Reporting

December 20, 2011

The U.S. Department of the Treasury and Internal Revenue Service (IRS) recently released temporary regulations (T.D. 9567)1 relating to provisions of the Hiring Incentives to Restore Employment (HIRE) Act2 that require individuals to report foreign fin...

Posted in 000, 8938, assets, financial, Foreign, Form, Regulations, Reporting, United States |

U.S. Repeals Expanded Form 1099 Reporting

April 21, 2011

U.S President Barack Obama has signed into law H.R. 4, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 (P.L. 112-9).1 This legislation repeals the expanded Form 1099 information-reporting requiremen...

Posted in 1099, Expanded, Form, Reporting, U.S. Repeals, US |

Ireland: 2010 Share Scheme Reporting Deadline

February 21, 2011
Ireland: 2010 Share Scheme Reporting Deadline

In Ireland, 31 March 2011 is the mandatory due date for filing of Returns of Information for employee share participation schemes. Failure to comply with this mandatory filing obligation will result in a penalty, and in the cases of Revenue-approved share schemes (such as Approved Profit Sharing Schemes, Employee Share Ownership Trusts, “Save As...

Posted in 2010, Deadline, Ireland, Reporting, Share Scheme, Tax |

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