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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,...

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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 |

UNITED KINGDOM: Capital Gains and Residence Case Emphasizes Importance of Record-Keeping

November 18, 2013
UNITED KINGDOM: Capital Gains and Residence Case Emphasizes Importance of Record-Keeping

The First Tier Tribunal (FTT) in the U.K. has recently issued its decision in a case concerning an appeal against assessments issued by HM Revenue & Customs (HMRC) to the appellants for capital gains tax payable for each of the four years ending 5 April 2005. The assessments were issued on the basis that...

Posted in Account, appellants, case, evidence, mr, mrs, rumbelow, Tax, United Kingdom |

BRAZIL: Court Rules on Imposing Social Security Taxation on Stock Options

November 18, 2013
BRAZIL: Court Rules on Imposing Social Security Taxation on Stock Options

A Brazilian court has concluded that a local company (a subsidiary of a Swedish company) is not obligated to collect social security contributions on stock option transactions. The decision was issued by the Tribunal Regional (TRF – 3rd Region – São Paulo ) and can be seen as an important precedent favorable to taxpayers....

Posted in Brazil, carf, Court, decision, decisions, important, Tax, Taxpayers, trf |

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