The 34th issue of BDO’s Transfer Pricing Newsletter focuses on recent developments on an international level regarding OECD Guidance on financial transactions and on a country level in Australia, Belgium, Canada, China, Ecuador, and Saudi Arabia.
CANADA - Proposed changes to stock option rules / CZECH REPUBLIC: Stricter rules for workers posted to the Czech Republic /SWEDEN: Legislative proposal regarding economic employer concept
THE EUROPEAN UNION: Cancellation or dissolution fee - VAT or no VAT? / FRANCE: VAT on rents - French High Court confirms one option per lot; / OMAN: Developments on implementation of VAT / UNITED STATES: Sales and Use Tax and Value Added Tax pitfalls for e-commerce businesses
CHINA: Policies on improving the methods of withholding and prepayment of individual income tax \ HONG KONG AND MACAU: What’s influencing investors’ business strategies for Hong Kong and Macau? \ SPAIN: The impact of COVID-19 on tax residence in Spain
CANADA: How will President Trump’s proclamation on immigration affect your business and talent strategy? / HONG KONG: Second tranche of subsidies under the Employment Support Scheme (ESS) unveiled by the HKSAR Government / UNITED KINGDOM: Calculating National Insurance Contributions
BELGIUM: The impact of COVID-19 on international employment \ COLOMBIA: Tax burden on individuals/expats in Colombia - COVID 19 update \ UNITED KINGDOM: Termination Payments - The tax and NIC issues
CYPRUS - Changes to citizenship-by-investment scheme \ CANADA - Taxation of non-resident entertainers and athletes in Canada \ THE NETHERLANDS - Compensation transition fee after two years of illness
SAUDI ARABIA: Deferred filing and payment deadlines and a suspension of VAT penalties \ FRANCE: Validation of the identity condition under the VAT margin regime on immovable property \ GERMANY: Current developments in connection with German VAT groups