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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
 

KPMG CEO Study: CEOS Buoyed By Business Prospects, Profit Outlook; Apprehensive Over Innovation, Regulation, Product Relevance

Three-year outlook study by KPMG finds CEOs focused on driving efficient growth; CEOs to become more acquisitive; 78 percent plan to increase hiring
Modified date: 7/23/2014
Press release
 

United Kingdom – Amendment to Taxation of Share-Based Awards for Assignees

A recent amendment to the new U.K. rules on how share-based awards held by internationally mobile employees (IMEs) are taxed from 6 April 2015, will mean that IMEs will generally be charged to U.K. income tax on the proportion of the award
Modified date: 7/18/2014
Publication series
 

United Kingdom – Draft PAYE Regulations Amend Tax Code Notification Requirements

The requirements for issuing copies of tax codes to employees and timely notifying them of changes to those codes are being amended, according to the U.K. tax authority. HM Revenue and Customs (HMRC) has issued draft amendments to the
Modified date: 7/17/2014
Publication series
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