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
- Belgium: Belgium, Netherlands sign agreement to clarify home office, PE rules
- European Union: European Economic and Social Committee Opines That Employer's Country of Residence Should Have Taxing Rights Over Employment Income of Cross-Border Teleworkers
- Germany: Germany clarifies permanent establishment rules for home offices
- Hong Kong: Hong Kong’s 2024/25 budget includes salaries tax measures
- United Kongdom:
- Employers and internationally mobile employees – impact of changes to non-domicile regime
- Spring 2024 budget makes changes to national insurance contribution rates