In a recent determination overturning an assessment by the Irish Revenue Commissioners, Ireland’s Tax Appeals Commission (Commission) ruled that the cost of stock-based awards (SBAs) should be borne by the US parent company, not its Irish subsidiary; as such, the Irish subsidiary did not need to include the SBAs in its cost base for the […]

Many countries have special personal income tax regimes for individuals performing work on their territory and we will be covering some of these regimes in a series of articles. In this article we discuss Return Tax Relief applicable in Poland. Individuals who have lived and worked abroad for a minimum of three years can take […]

Employee mobility and international working arrangements have become established tools in talent attraction and incentivization and a key way businesses become and remain competitive within their industries. Employees today have shown that if employers can’t deliver the career development opportunities and lifestyle choices they want — from flexibility in working schedule, hybrid working between the […]

On 1 March 2024, the Swiss Federal Council published the dispatch on the taxation of teleworking in an international context. The new regulations serve as a national basis for the taxation of teleworking by cross-border commuters to ensure the implementation of the new international treaty regulations with France and Italy in Switzerland. These changes will […]

On 17 September 2024, the Dutch Government published its budget proposals. Enactment of the final proposals, if approved by Parliament, is expected in December 2024. The coalition parties expressed the importance for a stable and predictable fiscal policy and investment climate. Reversal of the curtailment on the 30% facility for expatriates. Anticipated effective date: 1 […]