Global Employer Services News

October 2023

BDO’s Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.

This publication brings together individual country updates over recent months. As you will appreciate, the wealth of changes across multiple jurisdictions is significant so to provide easily digestible information we have kept it to the key developments that are likely to affect your business and international assignees.

Content

  • Denmark: Home offices can constitute permanent establishments, with tax consequences
  • India: 
    • Visa services temporarily suspended in Canada
    • Mumbai Tax Tribunal upholds penalty under Black Money Act for non-disclosure of assets outside India
  • Ireland: Key employment tax measures in Budget 2024
  • Italy: Italy’s Blue Card reform is under way
  • United Kingdom: HMRC issues guidance on nomad employees creating permanent establishments

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