Netherlands consults proposed reforms to expat taxation, cross-border director tax relief
The Netherlands initiated a public consultation on draft legislation to amend expat taxation, share acquisition price rules after emigration, and unilateral double taxation relief for directors and supervisory board members. The consultation runs
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Malta updates tax regime for highly skilled expatriates
Malta has issued Legal Notice 20 of 2026, introducing the Tax Treatment of Highly Skilled Individuals Rules, 2026, which consolidate and expand the country’s preferential tax regime for expatriates in selected senior and specialist roles. The
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UK announces 2024 autumn budget
The UK autumn budget announcements were delivered today, 30 October 2024. Corporation tax The main rate of corporation tax will stay at 25% until the next election. National insurance National Insurance contributions for employers is to
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Malta issues news guidelines on tax incentives for investment services and insurance expats
On 22 January 2024, Malta’s Commissioner for Revenue released the updated guideline regarding the tax benefits available to investment services and insurance expatriates under Article 6 of the Income Tax Act. The objective of the tax benefits of
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UK: Policy Paper on Tax Implications of Hybrid and Distance Working
On 20 December 2022 the UK’s Office of Tax Simplification (OTS) issued a policy paper on the tax implications of hybrid and distance working. This follows a call for evidence earlier in 2022 and consideration of the comments received from
See MoreFinland: Uniform Tax Treatment Of Pension Benefits For Foreign Entities And Finnish Pension Institutions
Starting 2015, and subject to certain restrictions, foreign corporate entities comparable to Finnish pension institutions are entitled to a similar deduction. Under the provisions of Business Tax Act, Finnish pension institutions may deduct the
See MoreIndia: LinkedIn profiles can be used as evidence for determination of permanent establishment
The Income Tax Appellate Tribunal (ITAT) delivered its decision in the case of GE Energy Parts Inc. v. ADIT (ITA No. 671/Del/2011) dated 4 July 2014 that, from now LinkedIn profiles of employees of overseas entities working in India can be used to
See MoreSaudi Arabia: Simplifying Expat Worker Fees
The Council of Ministers of Saudi Arabia revealed a decision to ease the levy on employer of expat workers. According to the new measures companies with nine or fewer employees will be able to employ up to four expat workers without paying the
See MoreNetherlands – Revised rules for employing foreign workers
A new law in the Netherlands (“Foreign Nationals Employment Act”), effective from 1 January 2014, concerns changes to the current labor market rules. The new law was followed by a re-write of the implementation rules. The law generally affects
See MoreUnited States: IRS publishes quarterly list of individuals who have expatriated
The US Internal Revenue Service (IRS) has published a quarterly notice with a list of US citizens and long-term US residents who have renounced their citizenship or residency for US federal tax purposes. The Notice is required under section 6039G
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