Ireland: Finance Bill 2010 The Department of Finance issued its 2010 Finance Bill on 4 February 2010. Many of the measures contained in the Bill reflect the announcement made by the Minister last December during his annual Budget Speech to Parliament. However the Bill has provided clarification on a number of provisions in addition... »
Her Majesty’s Revenue & Customs (HMRC) in the U.K. has announced that legislation will not be introduced until the 2011 Finance Act concerning (this legislation would have replaced Statement of Practice 01/09 regarding resident but not ordinarily resident taxpayers). SoP 01/09 will now... »
The new tax-free threshold for taxpayers in Jamaica is $441,168 per annum. Additionally, since that date, a progressive tax system has been in effect. Also, the standard rate of General Consumption Tax (GCT) was increased from 16.5 percent to 17.5 percent. »
On 1 March 2010, initial guidance1 was released by the U.K.’s HM Revenue & Customs (HMRC) on the practical implementation of the new European Union (EU) social security rules,... »
On 22 February 2010, Mr. Tharman Shanmugaratnam, Singapore’s Minister for Finance, delivered the Budget Statement for the Financial Year 2010.1 We highlight below those measures affecting individuals that were... »
Two judgements have recently been issued by the U.K. courts regarding U.K. tax residence which will have implications for certain international assignees inbound to and outbound from the United... »
On February 25, 2010, the U.S. Treasury Department’s Financial Crimes Enforcement Network (FinCEN) released for publication in the Federal Register a notice of proposed rulemaking1 concerning proposed changes to... »
Individuals residing in Brazil who leave Brazil’s national territory will have to complete and submit, in addition to the Final Income Tax Return (Declaração de Saída Definitiva do País),... »
On 23 February 2009, Her Majesty’s Revenue and Customs (HMRC), the U.K. tax authority, issued an update to HMRC6 “Residence, Domicile and the Remittance Basis.” The legislative changes that... »
Under the social security agreement concluded between the Czech Republic and Japan, which came into effect on 1 June 2009, an employee is subject to the social insurance system... »
Adjustments to the Brazilian personal income tax tables and related deductions allowed to taxpayers for 2010. »
Adjustments to Czech Republic sickness benefits -- on a temporary basis -- in the period from 1 January 2010 to 31 December 2010. Furthermore, effective from 1... »
