Italy and Japan have ratified a Working Holiday Agreement (Law No. 136 of September 17, 2025), which entered into force on April 1, 2026.New Zealand is continuing their transition to a fully digital immigration system, with further updates taking effect from June 1, 2026. In Ireland, The Immigration Service Delivery (ISD) has announced a temporary […]

La movilidad internacional de profesionales se ha convertido en un elemento estructural del mercado laboral. Empresas españolas que incorporan talento extranjero, grupos multinacionales que desplazan empleados a España y profesionales que aceptan un destino internacional se enfrentan a una misma cuestión crítica: entender correctamente los impuestos para empleados expatriados y las obligaciones fiscales que se […]

In the case of Pradeep Narasimhan,1 the Bangalore Bench of the Income-tax Appellate Tribunal (‘the Tribunal’) analysed dual residency under the India-Kazakhstan tax treaty (the “India-Kazakhstan Treaty”) and reiterated that the Income-tax Act, 1961 (the “1961 Act”) does not recognise split residential status for a part of a financial year (FY).   Accede al recurso  […]

Each year on 1 May, several countries mark International Labour Day, recognising the contributions of workers worldwide. While often linked to a statutory day of rest, its date, legal status and protections vary. Below, our experts consider the implications for employers when asking employees to work on a public holiday.   Accede al recurso completo […]

The Irish Revenue Commissioners recently published their headline results for 2025 ahead of the release of the full annual report for the year. The figures give some important insights on the levels of voluntary compliance being achieved through its broad activities, as well as the impact of interventions under the Compliance Intervention Framework (CIF).   […]