BDO Global Employer Services News January 2023

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.

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: Payroll withholding obligations for non-residents
• Hong Kong: Chief Executive sets out initiatives to attract enterprises, investments, talent
• Germany: New administrative opinion disrupts practice for temporary employees
• United Kingdom: OTS report highlights trends, risks of hybrid and distance working
• United Kingdom: United Kingdom and Brazil sign double taxation agreement
• Unites States: SECURE 2.0 Act of 2022 introduces key changes for workplace retirement plans

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