The US Internal Revenue Services (IRS) has issued guidance on the new exit tax that applies to individuals subject to US expatriation on or after 17 June 2008. […]
Read More… from International Assignments: US – IRS issues guidance on new exit tax
Category: Tax/Social Security
International Assignments: Termination of a foreign secondment: Repatriation and reintegration obligation
Obligations for French employers to repatriate seconded employees triggered by business transfers.
[…]
Compensation & Benefits: UK income tax and social security – the new realities
We look at the new tax rates in force from April 2010 as well as the new rules on tax relief for pension contributions. Changes to the UK tax system taking effect from 6 April 2010 significantly increase the tax burden on those earning over £100,000, with some paying income tax at a 60% rate. […]
Read More… from Compensation & Benefits: UK income tax and social security – the new realities
International Assignments: Double tax agreement – new exchange of information protocol to UK/Switzerland agreement signed
The United Kingdom and Switzerland have signed a protocol to the current UK/Switzerland double taxation agreement. […]
Compensation & Benefits: EU Commission proposes exempting all employee share schemes from the Prospectus Directive
The proposal extends the current employee share schemes exemption to all companies even if they are not listed on a regulated market in the EEA, but it may take some time to come into force […]
International Assignments: Ratification of new UK – Netherlands double tax treaty
The Netherlands has taken the first step towards obtaining the necessary parliamentary approval for the new tax treaty signed between the Netherlands and the United Kingdom (the “New Tax Treaty”) by submitting it to the Lower House on September 23, 2009 […]
Read More… from International Assignments: Ratification of new UK – Netherlands double tax treaty
International Assignments: Double tax agreement: exchange of information protocol signed to UK/Malaysia agreement
The United Kingdom and Malaysia recently signed a protocol updating the existing double taxation agreement between the countries. […]
Compensation & Benefits: HM Revenue & Customs update Employee Share Schemes User Manual (“ESSUM”)
HMRC has published updates to the ESSUM including some useful clarifications on SAYE (“Save As You Earn”) and CSOP (Company Share Option Plan) options […]
Compensation & Benefits: EMI options
Form EMI1 must be submitted to SCEC within 92 days of an EMI option grant. Delays caused by using the wrong address could result in the option failing to qualify as an EMI option. […]
International Assignments: Deadline for UK personal income tax returns looms
Tax payers who are required to file a 2008/09 UK personal income tax return and are planning to file a paper return have until midnight on Saturday 31 October 2009 to submit their return to HM Revenue & Customs. […]
Read More… from International Assignments: Deadline for UK personal income tax returns looms