Global InSight

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Global InSight

Moving together. Making tomorrow.

Global InSight is a biweekly bulletin written by professionals of the member firms of Deloitte. The newsletter delivers tax and legislative updates for tax and international HR professionals.

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Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.

June 14, 2019

Korea

  • Mandatory enrollment to NHIS for foreign nationals and overseas Koreans who resided in Korea for more than six months

Global Rewards Updates

  • People’s Republic of China: Guidance issued on taxation of income from stock incentive plans
June 14, 2019

Archive

May 31, 2019
Changes in the computation of taxable Singapore accommodation benefits

May 3, 2019
Australian Taxation Office updated guidance on STP reporting for employees under mirror or shadow payroll arrangements

April 19, 2019
Canadian budget proposal to introduce a CA$200,000 annual cap on beneficial treatment of employee stock options for large companies

March 22, 2019
Australia: ATO clarifies superannuation guarantee treatment of annual leave loading

March 8, 2019
Singapore: Proposed changes announced in the 2019 budget

February 22, 2019
Singapore: Change in the basis of computing taxable car benefit

February 8, 2019
PRC IIT reform: Guidance issued on transition rules for preferential IIT policies

January 25, 2019
Malaysia: Employment Injury Scheme coverage extended to foreign workers, including expatriates

January 11, 2019
India: Sale of unexercised stock options – Period of holding to be reckoned from grant date

December 14, 2018
Failure to file tax return liable grounds for prosecution: Judicial pronouncement by the Delhi High Court

November 30, 2018
Ireland: Pay As You Earn (PAYE) Modernisation update

November 16, 2018
Malaysia: Budget 2019

November 2, 2018
Norway: Proposed budget for fiscal year 2019

October 19, 2018
France: Income tax withholding considerations regarding internationally mobile employees

October 5, 2018
India: Amended India tax return forms seek year-wise details contributions for taxable social security withdrawals

September 21, 2018
People’s Republic of China: Individual Income Tax Reform: Amended Law Approved

September 7, 2018
United States: New IRS tax reform guidance on Section 162(m) changes

August 24, 2018
Belgium: Potential new tax reporting and withholding obligations for foreign equity plans

August 10, 2018
Australian Taxation Office guidance on STP reporting for employees under mirror or shadow payroll arrangements

July 27, 2018
South Africa: Individual annual tax return filing deadline

July 13, 2018
People’s Republic of China: Highlights of seventh draft amendments to the individual income tax law

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