Global Employer Services Newsletter - November 2019 Issue

In this month's issue: 

  • AUSTRIA - Change in Austrian legislation - Payroll tax obligation for employees with unlimited tax liability in Austria
  • CANADA - Potential changes to beneficial tax treatment on stock options
  • CHINA - Promulgation of the administrative measures on entitlement of non-resident taxpayers to tax treaty benefits 
  • THE NETHERLANDS - Tax Plan 2020
  • UNITED KINGDOM
    • Double tax treaty between the UK and Gibraltar
    • Murphy v HMRC - The period a bonus is 'for'
 

Read the Newsletter

Related Resources

Article

USTR Seeking Comments on Supply Chain Resilience

April 3, 2024
Article

USTR Seeking Comments on Supply Chain Resilience

April 3, 2024

On March 7, 2024, the Office of the United States Trade Representative (USTR) announced a notice in the Federal Register seeking comments to “inform the development of trade and investment policy initiatives that promote supply chain resilience.” A public hearing will follow.

Read More

Article

IRS’s Annual Report Shows Significant Increase in Number of Executed APAs

April 3, 2024
Article

IRS’s Annual Report Shows Significant Increase in Number of Executed APAs

April 3, 2024

The IRS on March 29 released Announcement 2024-16, the annual report on the advance pricing agreement (APA) program for calendar year 2023, which shows that significantly more APAs were executed during 2023 than during the prior year.

Read More

Article

Court of International Trade Opines on Application of “Other-Other” Rule under Substitution Unused Merchandise Drawback

March 21, 2024
Article

Court of International Trade Opines on Application of “Other-Other” Rule under Substitution Unused Merchandise Drawback

March 21, 2024

On January 30, 2024, the U.S. Court of International Trade (CIT) issued an opinion (Spirit AeroSystems, Inc. v. United States, slip op. 24-10) that may impact the use of substitution-based unused merchandise drawback.

Read More

Article

Treasury, White House Release FY 2025 Budget and Green Book Detailing Administration’s Tax Proposals

March 15, 2024
Article

Treasury, White House Release FY 2025 Budget and Green Book Detailing Administration’s Tax Proposals

March 15, 2024

The White House on March 11 released President Biden’s fiscal year 2025 budget proposal, followed by the U.S Treasury’s release of the General Explanations of the Administrations Fiscal Year 2025 Revenue Proposals, commonly known as the Green Book, which includes a 256-page explanation of the administration’s tax proposals.

Read More