On Budget Day, 20 September 2022, the Netherlands Government announced, amongst others, detailed plans to amend the 30%-facility. Most important change is the introduction of a cap on the salary to which the 30%-facility can be applied. Note that the plans are subject to approval of the House of Representatives and the Senate. Accede al CONTENIDO completo […]
Fiscalidad Movilidad Internacional
Contenido IHR Providers: Insights on current trends in remote working. Work from Anywhere: KPMG
As organizations grapple with what the future of work will look in an era of rapid change, one thing that is certain is that remote working will become an integral part of our new working world. Organizations are having to adapt their businesses to respond quickly to evolve their work practices while at the same […]
Contenido IHR Providers: New Zealand proposes various changes to tax rules around the taxation of cross-border employees, gig and sharing economy, dual corporate residency, and more: EY
The Bill proposes extending the Goods and Services Tax (GST) rules for electronic marketplaces to the platform economy (e.g. ride sharing, short term accommodation). Accede al CONTENIDO completo Fuente: EY
Contenido IHR Providers: Tax planning 2021 year-end guide: Crowe
Accede al CONTENIDO completo Fuente: Crowe
Contenido IHR Providers: ¿Puede un trabajador en remoto constituir un Establecimiento Permanente?: Letslaw
Accede al CONTENIDO completo Fuente: Letslaw
Contenido IHR Providers: El Tribunal Supremo abre las puertas a la aplicación del 7.p para consejeros y administradores: Mercer
La reciente Sentencia emitida por el Tribunal Supremo, en fecha 20 de junio de 2022, ha establecido que la exención por trabajos realizados en el extranjero (artículo 7.p) de la Ley del IRPF), aplica también a los Administradores y Consejeros siempre que realicen funciones de dirección y supervisión de la entidad matriz a la entidad […]
Contenido IHR Providers: Frontier workers and telework in the EU: new challenges ahead: Sagardoy (Ius Laboris)
How does telework affect what employers in the EU need to take into account when they employ frontier workers? Accede al CONTENIDO completo Fuente: Sagardoy Abogados
Contenido IHR Providers: Assignment management software and compliance in global mobility: Eca International
It’s the old story: the business wants someone to go on assignment as soon as possible, and the global mobility team find themselves, once again, educating them that things aren’t as simple as buying a flight and sending the person on their way. Accede al CONTENIDO completo Fuente: Eca International
Contenido IHR Providers: Aplicación de la exención por trabajos en el extranjero a los rendimientos por la participación en los consejos de administración: Lefebvre
La exención por trabajos realizados en el extranjero no se aplica a los rendimientos obtenidos por la dirección y control propios de la participación en los Consejos de Administración de una filial en el extranjero. Accede al CONTENIDO completo Fuente: Lefebvre
Contenido IHR Providers: What you need to know about Belgium’s new (and improved) impatriate tax regime: AGS Global Solutions
Effective since 1 January 2022, the new regime continues Belgium’s tradition of mitigating its relatively high tax burden to encourage foreign professionals to pursue activities in the country. Accede al CONTENIDO completo Fuente: AGS Global Solutions
