Global InSight


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

February 7, 2020


  • Guidance issued on 2019 IIT annual filing requirements for comprehensive income


  • New 2020 filing obligations for nonresident employees


  • 2020 Budget proposals on personal taxation
February 7, 2020


January 24, 2020
Hong Kong, Macau, Taiwan residents to participate in social insurance program in mainland China

January 10, 2020
Korea: Separate filing of local income tax return required starting in 2020

December 13, 2019
South Africa: Tax compliance services to expatriate employees

November 15, 2019
Australia: Changes to main residence capital gains tax exemption reintroduced

November 1, 2019
Malaysia: Budget 2020

October 4, 2019
Germany: Abolishment of solidarity surcharge as of 2021

September 20, 2019
Myanmar: Notification 64/2019 providing guidance on tax assessment procedures due to the change in fiscal year

September 6, 2019
Netherlands: Planning for a no-deal Brexit

August 9, 2019
Italy: Tax incentive to attract human capital

July 26, 2019
Hong Kong: Court of Final Appeal allows appellant’s appeal in electing joint assessment of salaries tax under the IRO

July 12, 2019
Belgium: Supreme Court ruling on Social Security

June 28, 2019
Italy: New tax regime for inbound pensioners

June 14, 2019
Korea: Mandatory enrollment to NHIS for foreign nationals and overseas Koreans who resided in Korea for more than six months

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

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