Expatriate Newsletter - Issue 29

The BDO Expatriate Newsletter provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.

This newsletter brings together individual country updates over recent months. As you will appreciate, the wealth of changes across multiple jurisdictions is significant so to provide easily digestible information we have kept it to the key developments that are likely to affect your business and international assignees.

Content

• AUSTRALIA: Foreign residents and Capital Gains Tax (CGT)
• BELGIUM: Stock options granted to the director of a management company / Increase of the tax-free amount for children at charge
• CHILE: Expatriate visas in Chile
• DENMARK: Permanent establishment – Home of a sales manager / The courts are uncompromising when it comes to forgotten tax deductions / Limitation – Reopening of old tax assessments / New political agreement against international tax evasion
• INDIA: Clarification issued regarding taxability of non-resident seafarers receiving remuneration into an Indian bank account
• THE NETHERLANDS: International severance payments that have been put in a Dutch B.V. – Which country has the right to taxation?