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 […]
The Government of India (“GoI”) had implemented the four Labour Codes—the Code on Wages, 2019, Code on Social Security, 2020, Occupational Safety, Health and Working Conditions Code, 2020 and the Industrial Relations Code, 2020—effective on 21 November 2025. Accede al recurso completo Fuente:KPMG
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 […]
As part of the transition to the new Income-tax Act, 2025, the Central Board of Direct Tax (CBDT) notified on 20 March 2026 that the Income-tax Rules, 2026 (Rules 2026) will come into force from 1 April 2026. Accede al recurso completo Fuente: Vialto Partners
A recently enacted law in California makes some changes that could impact employers using relocation repayment agreements. Here are essential things to know. Accede al recurso completo Fuente: Sterling Lexicon
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). […]
Case law developments: An employee who falls for a phishing scam causing economic damage to the employer may be lawfully dismissed; an employee may refuse to work in a harmful environment; dismissal following an employee’s refusal to waive accrued entitlements and vacation days was unlawful; and company email and the right to secrecy after termination […]
Japan will introduce new documentation and CEFR B2‑equivalent language requirements for certain Category 3 and 4 applicants beginning April 15, 2026. Accede al recurso completo Fuente: Envoy Global
As a result of the 2026 conflict in the Middle East, multinational companies are tackling how to manage their international employees across the region, both assignees and local hires. Understandably, many expatriates are looking to relocate from the region on a temporary or permanent basis to safer countries while this conflict persists. Employers will understandably […]
