Israel: New Case Law on Tax Residency
The High Court of Justice gave its decision on June 12, 2014, in the case of: Michael Sapir vs Kfar Saba Assessing Officer, about the tax residence of a married individual. The Court supported the District Court decision that the taxpayer was a
See MoreNew Zealand: New rules for determining tax residence
In New Zealand the Inland Revenue Department has issued an “interpretation statement” on tax residence. This is an update to previous guidance from 1989. The new statement takes effect from 1 April 2014 and includes residence criteria for
See MoreIreland – Finance Minister clarifies Corporate Tax Developments
Ireland has confirmed that the changes to residency rules that are intended to deal with the problem of mismatches between treaty partner countries have so far not affected any company’s residence status. The reform which was in the 2014 Finance
See MoreColombia: Definitions for classification of resident individuals
Decree 3032 of 2013 has just been reported clarifying the classification of resident individuals into the employee and self-employed categories. The same Decree provide key definitions for employee; self-employed; personal service; liberal
See MoreLatvia: Taxable base for social security contributions approved
The Latvian regulations that set the maximum taxable base for social security contributions, set at EUR 46,400 for 2014, entered into force on 1 January 2014. This amount will be adjusted
See MoreBelgium: Expanding the list of compensation subject to social security
Recently, a royal decree has been published in Belgium, altering the social security regime for certain out-of-service compensation from 1 October 2013. The range of compensation subject to social security contributions has been broadly extended.
See MoreChina: New rules on entry, exit of foreign individuals
In China, with respect to the administration of the entry and exit of foreign individuals new rules and processes are to be applied. The new ordinance (“Ordinance on the Administration of Entry and Exit of Foreign Individuals in China.”) is
See MoreUK: Temporary Non-Residence Regulations 2013
A new statutory instrument SI 2013/1810 has been issued by the UK Government in relation to the temporary Non-Residents (Miscellaneous Amendments). The Government announced its intention to introduce a Statutory Residence Test from 6 April 2013 in
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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