Since COVID-19, there has been a significant increase in demand for employees to work remotely from Australia for foreign employers. Such a relocation is often solely for the convenience of the employee to fulfil a dream of working in Australia or...

The UK Spring Budget on 6 March 2024 was relatively measured in its tax policy decisions, despite a background of falling inflation and rising tax receipts.  Below are some areas of interest for globally mobile individuals, those with UK staff,...

Currently, the provisional tax system ensures that when a non-resident employer of individuals working in South Africa has no representative employer in South Africa, their employees’ tax obligation is settled in the form of a provisional tax payment by the...

Following our previous newsletter on this topic, we are now pleased to inform you that the expert working group consisting out of 20 different EU Member States has now officially published the “Framework Agreement on the application of Article 16...

A package of significant tax legislation changes came into force in Poland with effect from 1 January 2022. Dubbed the Polish Deal, these changes were intended to ‘tighten up the tax system’ and deliver a more progressive tax framework. However,...

A Spanish Supreme Court Ruling on 20 June 2022 effectively reverses the decision by the Spanish tax authorities to remove the tax exemption for company directors for works carried out abroad(1). In its ruling, the Supreme Court considers that directors...

Guidelines on the taxation of cross-border workers during the Covid-19 pandemic and an update on PEPP as defined in the latest budget laws in Luxembourg.

In accordance with OECD guidelines, the taxability of ESOP in India depends on where employment is exercised and the period of service for which ESOP has been granted.

Choosing a business location involves many considerations, with tax being only one of them.  Nevertheless, tax is a consideration.  Below is a note commenting on the attractions of Switzerland as a business location. There may of course be other locations that...

As Covid restrictions begin to lift there will inevitably be increased movement of workers across borders.  This brings back into focus a range of global mobility and tax considerations for businesses and individuals.  Examples include work permits, visas, payroll and...

In April 2020 the OECD issued guidance on the impact of Covid-19 on double taxation agreements (DTA) and their application to cross border workers. In January 2021 they updated this guidance.  This guidance is necessary as some cross-border workers have been stranded in a country that is...

Tax reform continues to come in waves across the globe.  One common theme of many reforms is tax breaks for low to mid wage earners and surprising tax hikes for high wage earners.  This trend seems to be consistent with...

On March 31, 2021, the Biden administration released The American Jobs Plan, which detailed, among other critical items, the need for infrastructure improvements to enhance America’s competitiveness and to create well-paid American jobs. For this to be successful in attracting...

world. In addition to adversely affecting the world economy, the restrictions placed on travel could have personal income tax implications for individuals and permanent establishment risks for businesses.  

With the Covid-19 crisis, working from home is expected to become the “new normal”. 2020 marks the end of many tax holidays with respect to home working arrangements within and between certain countries.  We have already featured some general comments...

During the first wave of Covid-19 back in the spring of 2020, many employers found themselves dealing with the issue of “remote workers” in significant volumes, for the first time. When “working from home”, means working from home in another...

It seems right now that most countries around the world are busy regulating certain telework arrangements cross border with a keen focus on taxation rights.  The U.S. is no different.  In fact, the U.S. has the matter pending before its...

The pandemic has led to many people choosing to relocate.  Many are leaving densely populated cities to work remotely to where they feel are more desirable locations for themselves and family.  Others are holding steadfast to their crowded city dwellings. ...

What is the issue? With Brexit talks still ongoing, employers should be planning for the impact of a hard Brexit on social security coverage and benefit provision for their employees who travel between the UK and EU (including EEA &...