In the United States, a federal court has postponed new admission period rules for F-1 and J-1 visa holders, while the Department of Homeland Security has proposed eliminating the 60-day grace period for certain employment-based non-immigrants and confirmed that TPS protections for eligible Salvadoran nationals will remain in effect pending further guidance. Japan has announced […]
EEUU
Contenido IHRproviders: Federal Retreat, State Expansion: The New Workforce Data Landscape for US Employers: Baker Mckenzie
Federal EEO-1 reporting may be heading for a major reset — but employers should be careful not to mistake federal uncertainty for a broader retreat from workforce pay-data obligations. The Equal Employment Opportunity Commission (EEOC) has proposed rescinding the long-standing annual EEO workforce demographic reporting rules, including the EEO-1 Component 1 report filed by many […]
Contenido IHRproviders: IRS provides guidance on premium method for paid FML credit: Grant Thornton
The IRS recently issued guidance (Notice 2026-28 (PDF – 126.59KB)) in the form of seven Q&As on the employer credit for paid family and medical leave (FML) under Section 45S, as amended by the One Big Beautiful Bill Act (OBBBA). Section 45S was originally added by the Tax Cuts and Jobs Act of 2017 (TCJA) […]
Contenido IHRproviders: IRS Updates FAQs on the Qualified Overtime Compensation Deduction: Compliance Obligations for Employers: Baker Mckenzie
On August 6, 2026, the IRS released Fact Sheet FS-2026-13, substantially revising and replacing FS-2026-01, its January 2026 guidance on the new deduction for qualified overtime compensation enacted by the One Big Beautiful Bill Act (OBBBA). The revised guidance reflects the transition from the temporary 2025 reporting relief period to a more formal compliance regime […]
Contenido IHRproviders: United States – U.S. Court Holds That Treaties Do Not Provide a Foreign Tax Credit Against the NIIT: KPMG
On August 31, 2026, the U.S. Court of Appeals for the Federal Circuit (the “Federal Circuit”) reversed two taxpayer-favorable decisions of the U.S. Court of Federal Claims, holding that neither the U.S.-Canada income tax treaty nor the U.S.-France income tax treaty permits a foreign tax credit («FTC») to offset the U.S. net investment income tax […]
Contenido IHRproviders: Immigration Update United States, Australia, China, Vietnam, Belgium, Switzerland: Crown World Mobility
The latest immigration updates highlight significant policy and regulatory changes across the Americas, Asia-Pacific and Europe. Key developments include a proposed new fee for H-1B cap-subject petitions in the United States, revised skilled visa processing priorities in Australia, expanded visa-free travel options in China, and a new electronic identification framework for foreign nationals in Vietnam. […]
Selección Preferidos · Contenidos IHR de este año | Contenido IHRproviders: Exempt vs. non-exempt employees: What’s the difference, and why does it matter?: Remote
If you have team members in the United States, you need to understand whether they are classed as exempt or non-exempt employees. But what exactly does that mean? And, more importantly, why does it matter?In this article, we’ll explain the differences between the two, and lay out what impact the classification has on your payroll, […]
Contenido IHRproviders: United States – Foreign Earned Income Exclusion Requirements Waived for Several Countries: KPMG
On March 4, 2026, the U.S. Internal Revenue Service (IRS) released an advance copy of Revenue Procedure 2026-16, potentially offering relief to individuals who failed to meet the eligibility requirements of either the bona fide residence test or the physical presence test under U.S. Internal Revenue Code section 911(d)(1)—and thus would not be able to […]
Colección Favoritos · Contenidos IHR de este último ejercicio | Contenido IHRproviders: Coste laboral de un empleado en Florida: ¿cuánto paga realmente la empresa?: UR Global
Cuando una empresa decide contratar personal en Estados Unidos, es clave entender que el coste laboral no se limita al salario bruto. Existen una serie de cargas patronales obligatorias que recaen exclusivamente sobre el empleador y que deben tenerse en cuenta para una correcta planificación financiera. A continuación, se analiza el coste total de tener […]
Contenido IHR Provider: Monetizable State Economic Development Incentives: Crowe
Foreign direct investment (FDI) projects can face high costs and considerable challenges navigating U.S. compliance requirements. State economic development incentives might be available to finance FDI projects, even in years where there are income tax losses. Accede al recurso completo Fuente: Crowe
