On 30 July 2010, the Luxembourg Minister for Finance proposed a draft law to the Luxembourg Parliament for the introduction as from 2011 of tax measures aimed at counter-balancing the effects of the economic and financial crises in Luxembourg (Projet de loi N° 6166). »
Indonesia’s Director General of Tax issued Circular Letter No. SE-60/PJ/20101, which instructs each tax office to collect and complete at least 1,000 taxpayers’ profiles in its database. Once these profiles are collated in the central database, the tax authorities will have a “better” benchmark... »
Guidance from the Argentine tax authorities (Administración Federal de Ingresos Públicos—AFIP) concerns individual income tax. Resolutions 2866 and 2867 (published in the official gazette Boletín Oficial de la República Argentina (No. 31.941, 12 July 2010)) address the amounts that employers must consider in calculating... »
India has recently signed a social security agreement (‘SSA’) with the Czech Republic. The SSA provides for the following benefits, on a reciprocal basis, to Indian nationals working in the Czech Republic. Indian nationals working in the Czech Republic, on a short-term contract up... »
New Regulation (EC) No. 883/2004 of the European Parliament and of the Council came into force on 1 May 2010, together with implementing Regulation (EC) No. 987/2009, regarding social security and health insurance of European Union (EU) citizens migrating within the EU. »
The U.K tax authorities (HMRC) have now issued a warning of attempts to obtain U.K taxpayers’ personal information by telephone. Scammers and fraudsters are pretending to be HMRC officials and contacting taxpayers regarding a bogus tax rebate and asking for details of the individual’s bank... »
The latest focus study on skills, migration and off shoring in the CIPD/KPMG Labour Market Outlook report shows that demand for migrant workers has increased in line with improvements in the UK labour market during the past year. »
India’s Ministry of Home Affairs (“MHA”) has issued further clarifications on work-related visas for India in the form of revised Frequently Asked Questions (FAQs). The MHA had earlier issued clarifications on work-related visas in the form of FAQs in October 2009. These... »
On August 10, 2010, the U.S. President, Barack Obama, signed state aid legislation1 (“the Act”) that includes several international tax provisions, two of which are of particular interest to individual taxpayers. The two provisions are: 1) a technical correction to the statute of... »
In a recent decision, the German Federal Constitutional Court has found another change in German tax law to be unconstitutional. As of assessment period 2007 onwards, the German legislature restricted the deduction of income-related expenses for home offices. Until then, it had been... »
The European Court of Justice (ECJ) has issued its judgment in a case concerning whether face-value retail vouchers provided by an employer to its employees under a “salary sacrifice” arrangement are subject to Value Added Tax (VAT).1 This issue was referred to the... »
The Federal Republic of Germany and the United Kingdom of Great Britain and Northern Ireland signed a new tax treaty on 30 March 2010.1 This treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on... »
