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 […]
Fiscalidad Movilidad Internacional
Contenido IHR Providers: Worldwide Personal Tax and Immigration Guide 2023-24: EY
Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax and Immigration Guide, in such a shifting tax landscape, especially if they are contemplating new markets. Accede al CONTENIDO completo Fuente: EY
Contenido IHR Providers: Exención por trabajos en el extranjero: el TEAC unifica criterio: Adlanter
Hablamos del cálculo proporcional de los rendimientos devengados cada día por los trabajos realizados en el extranjero Accede al CONTENIDO completo Fuente: Adlanter
Contenido IHR Providers: Polonia: Tax relief for those moving (back): Sagardoy (IUS Laboris)
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 […]
Contenido IHR Providers: Digital nomads and global mobility tax risk: Grant Thornton
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 […]
Videoanalisis Brasil IHR Digital: Análisis fiscal trabajo internacional remoto: Mercer
Análisis fiscal trabajo internacional en remoto desde BRASIL Accede al VIDEOANALISIS completo Fuente: IHR Digital & Mercer
Contenido IHR Providers: Switzerland: New national basis for the taxation of teleworking abroad by cross-border commuters: Baker McKenzie
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 […]
Videoanalisis Brasil IHR Digital: Obligaciones empresa retenciones: Grant Thornton
Análisis práctico & profundo sobre Obligaciones empresa, retenciones en BRASIL Accede al VIDEOANALISIS completo Fuente: IHR Digital & Grant Thornton
Contenido IHR Providers: Netherlands budget proposals; key legislative developments for 2025: Reversal of the curtailment on the 30% facility for expatriates: EY
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 […]
Videoanalisis Brasil IHR Digital: Análisis riesgo EP en movimientos de Personas entre España y Brasil: Crowe
Análisis práctico & profundo de un ámbito específico de Movilidad & Trabajo Internacional en BRASIL. Accede al VIDEOANALISIS completo Fuente: IHR Digital & Crowe