Global Employer Services Newsletter – November 2019 Issue

In this month’s issue: 

  • AUSTRIA – Change in Austrian legislation – Payroll tax obligation for employees with unlimited tax liability in Austria
  • CANADA – Potential changes to beneficial tax treatment on stock options
  • CHINA – Promulgation of the administrative measures on entitlement of non-resident taxpayers to tax treaty benefits 
  • THE NETHERLANDS – Tax Plan 2020
  • UNITED KINGDOM
    • Double tax treaty between the UK and Gibraltar
    • Murphy v HMRC – The period a bonus is ‘for’

 
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