• Expatriate Newsletter - Issue 34

Expatriate Newsletter - Issue 34

05 December 2017

Original content provided by BDO Mexico

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.


AUSTRALIA: Changes to deductions for employees’ travel expenses / Medicare levy rate increase

CANADA: Simplification of Quebec residency

DENMARK: Tax residence for individuals with a home available in Denmark

IRELAND: Key Employee Engagement Programme (KEEP) / Benefit In Kind (BIK) on electric vehicles / PAYE modernisation

MALAYSIA:  Malaysia 2018 budgetMALTA: Notional Interest Deduction Rules

THE NETHERLANDS: Draft coalition agreement of the proposed new government

THAILAND: 17% flat tax rate for employees working in target industries in the Eastern Economic Corridor (EEC)

UNITED KINGDOM: Gender pay gap reporting / Update on the National Insurance Contributions Bill

UNITED STATES: House tax bill released - November 2017 / California state – Foreign financial assets reporting for non-resident aliens