Global Employer Services Newsletter - November 2019 Issue

December 2019

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'
 
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