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Russia – Representative Offices Can Hire Highly-Qualified Specialists from 2015

A law recently promulgated in Russia will allow representative offices of foreign legal entities to hire foreign nationals under the highly-qualified specialist regime (HQS) under certain conditions. Up to now, only Russian legal entities and
Modified date: 7/31/2014
Publication series
 

Gibraltar – Healthy Government Finances Bring Positive Measures for Taxpayers

The recently announced Gibraltar Budget contains measures affecting individuals such as lower income tax rates, a higher exemption threshold for paying income tax, increased allowances, and a rise in deductions. And from July 1, 2014,
Modified date: 7/31/2014
Publication series
 

United States – IRS Updates Guidance on Sec. 911 to Include South Sudan

The U.S. Internal Revenue Service (IRS) has added South Sudan to the list of foreign countries for which a waiver is in effect for purposes of claiming the Internal Revenue Code section 911 exclusions for the 2013 tax year. In March 2014,
Modified date: 7/31/2014
Publication series
 

Poland – Tax and Social Security Totalization Treaty Developments

In this Flash International Executive Alert we highlight two recent developments related to Poland’s tax system and international social security regime. Poland has a new social security agreement with Moldova helping to mitigate double
Modified date: 7/30/2014
Publication series
 

Pakistan – Budget for 2014-2015 Features Some Measures Affecting Individuals

Pakistan’s Finance Minister delivered his budget speech in Parliament on June 3, 2014. The budget proposals contained tax measures affecting bonus shares received by shareholders, directors’ fees, as well as the rates of capital
Modified date: 7/30/2014
Publication series
 

Belgium – Changes Enacted to Regional Taxing Powers, Taxation of Nonresidents

In Belgium, new rules granting the regions an expanded scope of fiscal autonomy vis-à-vis the federal government have entered into force. These changes apply as of July 1, 2014 and have retroactive effect to 1 January 2014. Also, in a
Modified date: 7/29/2014
Publication series
 

Egypt – New 5-Percent Tax Rise on High Earners Introduced

Egypt recently introduced a tax increase from 25 percent to 30 percent, which is effective from tax year 2014 for a 3-year period and applies to those earning over one million Egyptian pounds (app. $142,200) a year. Until this change, individuals
Modified date: 7/29/2014
Publication series
 

Banking Execs Focused On Improving Customer Experience Amid Increased Competition From Non-Traditional Competitors: KPMG Survey

Senior bank executives say they are squarely focused on improving the customer experience and transforming their businesses at the strategic, operational and structural level, according to KPMG’s 2014 Banking Industry Outlook Survey.
Modified date: 7/28/2014
Press release
 

United Kingdom – Short-Term Business Visitor Agreement to Be Updated

HM Revenue and Customs has plans for an updated Appendix 4 (short-term business visitor) agreement to be published in the U.K. at the end of August 2014. The update will help clarify the position for employees who spend up to 60 days in
Modified date: 7/25/2014
Publication series
 

Italy – High Court Rules 10% Tax on Bankers’ Bonuses Is Valid

The Italian Constitutional Court has ruled that the 10-percent tax on banking bonuses is not contrary to the Italian constitution. With the Court’s ruling, there now seems to be no impediment to the continued application of the 10-percent
Modified date: 7/23/2014
Publication series
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