Global Mobility Survey
HR: Ask Interdean

Type Your Question here:


Tax

BELGIUM: Threat Looms of Audits for Taxpayers Claiming Expatriate Concessions

December 16, 2013

The Belgian tax authorities have indicated they will be undertaking targeted audits of taxpayers benefiting from Belgium’s expatriate tax concessions. Why This Matters This enhanced scrutiny by the Belgian tax authorities means that if a taxpayer is not compliant with the rules, the taxpayer (and possibly his or her employer) could be subject to...

Posted in Authorities, belgian, Belgium, concessions, Employer, Expatriate, Tax, Taxpayer |

UNITED KINGDOM: Draft 2014 Finance Bill Holds Plenty of Measures for Individuals

December 13, 2013

The U.K. government’s draft 2014 Finance Bill was published on 10 December 2013. This draft legislation relates to announcements made in the Chancellor’s Budget speech on 21 March 2013 and some of the measures announced in his Autumn Statement last week (see Flash International Executive Alert 2013-161, 6 December 2013, for details of the...

Posted in 2013, 2014, employee, Employees, Employer, Income, Legislation, Tax, United Kingdom |

UNITED KINGDOM: Autumn Statement with Tax Proposals and Announcements Presented

December 9, 2013

The Chancellor of the Exchequer, on 5 December 2013, delivered the U.K.’s Autumn Statement. The statement is an annual update by the Chancellor to Parliament on the taxation and spending plans of the government. (For coverage of last year’s Autumn Statement, see Flash International Executive Alert 2012-220, 5 December 2012.) The highlights with respect...

Posted in 2014, Announced, April, employee, Employees, Employment, Government, Tax, United Kingdom |

SPAIN: Case Considers Tax Deductibility of Stock Options

December 9, 2013
SPAIN: Case Considers Tax Deductibility of Stock Options

In this Flash International Executive Alert we examine the recent judgment issued by Spain’s Supreme Court (Tribunal Supremo) regarding the tax deductibility, for Corporate Income Tax purposes, of the expenses incurred by a company as a result of “stock option” plans provided to employees. This judgment comes following a review of an appeal filed by...

Posted in Court, Expenses, judgment, Option, Plans, Spain, Stock, supreme, Tax |

SPAIN: Case Considers Tax Deductibility of Stock Options

December 9, 2013

In this Flash International Executive Alert we examine the recent judgment issued by Spain’s Supreme Court (Tribunal Supremo) regarding the tax deductibility, for Corporate Income Tax purposes, of the expenses incurred by a company as a result of “stock option” plans provided to employees. This judgment comes following a review of an appeal filed by...

Posted in Court, Expenses, judgment, Option, Plans, Spain, Stock, supreme, Tax |

SOUTH AFRICA: Special Report: Tax Law Amendment Bills

November 29, 2013
SOUTH AFRICA: Special Report: Tax Law Amendment Bills

South Africa’s Taxation Laws Amendment Bill (B39-2013) and Tax Administration Laws Amendment Bill (B40-2013), and associated Explanatory Memoranda, were published on 24 October 2013, and contain a number of provisions impacting individuals – including those on international assignment – and employers. Dividends in Respect of Employment Shares and other equity-linked instruments, granted to employees,...

Tags:
Posted in benefit, contributions, employee, Employer, FEM Global Immigration News, funds, Income, South Africa, Tax, year |

COSTA RICA: Modifications to Income Tax Brackets, Credits

November 25, 2013
COSTA RICA: Modifications to Income Tax Brackets, Credits

Costa Rica’s Ministry of Finance has modified the income tax brackets for the taxable year 2013-2014 (i.e., taxable year from 1 October 2013 to 30 September 2014) in accordance with changes in the Consumer Price Index as determined by the National Statistical and Census Institute. The tables below reflect the new income tax brackets,...

Posted in 2013, costa, Costa Rica, Credit, credits, Individuals, Rates, reflect, Tax |

COSTA RICA: Modifications to Income Tax Brackets, Credits

November 25, 2013
COSTA RICA: Modifications to Income Tax Brackets, Credits

Costa Rica’s Ministry of Finance has modified the income tax brackets for the taxable year 2013-2014 (i.e., taxable year from 1 October 2013 to 30 September 2014) in accordance with changes in the Consumer Price Index as determined by the National Statistical and Census Institute. The tables below reflect the new income tax brackets,...

Posted in 2013, costa, Costa Rica, Credit, credits, Individuals, Rates, reflect, Tax |

France: Tax Fraud, Trusts, and EU Developments

November 20, 2013
France: Tax Fraud, Trusts, and EU Developments

In this Flash International Executive Alert we highlight a few tax developments that may affect individuals – including those on international assignment – and their multinational employers. Bill on Tax Fraud On November 5, 2013, the French National Assembly approved, in a final vote, the bills on the fight against tax fraud (Le projet...

Posted in Article, Capital, commission, France, french, Gains, International, Tax, trusts |

France: Tax Fraud, Trusts, and EU Developments

November 20, 2013
France: Tax Fraud, Trusts, and EU Developments

In this Flash International Executive Alert we highlight a few tax developments that may affect individuals – including those on international assignment – and their multinational employers. Bill on Tax Fraud On November 5, 2013, the French National Assembly approved, in a final vote, the bills on the fight against tax fraud (Le projet...

Posted in Article, Capital, commission, France, french, Gains, International, Tax, trusts |

Click an icon below to Share This Page:
  • Print
  • Digg
  • StumbleUpon
  • del.icio.us
  • Facebook
  • Yahoo! Buzz
  • Twitter
  • Google Bookmarks
  • Add to favorites
  • BarraPunto
  • Bitacoras.com
  • BlinkList
  • Google Buzz
  • blogmarks
  • Blogosphere
  • blogtercimlap
  • connotea
  • Current
  • Diigo