Chile: SII clarifies withholding tax for short-term performing arts contracts

22 July, 2026

Chileโ€™s tax administration (SII) has issued Ruling No. 1723-2026 of 14 July 2026, in which it addresses and formalises the tax treatment for short-term performing arts workers. The SII issued this directive in response to a specific

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Cyprus announces provisional submission calculation, second provisional tax payment deadline

10 December, 2024

Cyprus tax authority has reminded taxpayers the deadline for submitting a revised provisional tax calculation (if applicable) and making the second provisional tax payment for the 2024 tax year is 31 December 2024. Taxpayers whose taxable income

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Taiwan: Ministry of Finance amends withholding tax on income of non-resident workers

29 December, 2016

The Tax Bureau of the Ministry of Finance has announced that withholding tax on income derived from a non-resident worker will be adjusted in 2017. Accordingly, if monthly income is less than TWD 31,513 this will be subject to withholding tax at a

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