BDO Global Employer Services News – November 2021

The BDO Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.

Global Employer Services News 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

• Belgium: Revision of the current Belgian special tax regime
• Denmark: Ruling on potential PE for sales rep WFH in Denmark but focused on Sweden/Finland & Norway sales​
• Italy: Carried interest, the new orientation of the Italian tax Authority on the application of the reduced 26% tax rate
• United Kingdom: 
  • ​Electric Vehicles (EVs) – are they affordable?
  • Employment tax budget commentary
  • PAYE liability involving offshore matters – updated guidance on voluntary disclosure