BDO Global Employer Services News August 2023

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

This publication 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

• Canada: Canada introduces tax-free first home savings accounts
• India: Delhi Tax Tribunal rules on applicability of withholding tax provision to reimbursement of salary cost in case of secondment
• United Kingdom: 
  • UK ratifies new treaty with Luxembourg 
  • UK provides guidance on correcting payroll errors for earlier tax years

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