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 8, 2019

People’s Republic of China

  • IIT reform: Guidance issued on transition rules for preferential IIT policies


  • Introduced exit tax on unrealized gains

United States

  • IRS Notice 2018-97 provides initial guidance on application of IRC Section 83(i) Overview
February 8, 2019


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

June 15, 2018
Australia: Superannuation guarantee charge

June 1, 2018
India High Court: Allowance paid to employees deputed abroad construed as personal expenses and taxable as perquisite

May 18, 2018
2018 – 2019 Australian Federal Budget Announcements

May 4, 2018
India: New income-tax return forms for financial year 2017 – 2018 notified

April 20, 2018
People’s Republic of China: Talent (“R”) Visa

April 6, 2018
Hong Kong: Measures in 2018/19 Budget affecting individuals

March 23, 2018
Canada: Proposed additional reporting requirements for non-resident trusts

March 9, 2018
Hong Kong: Changes to double taxation relief under DTAs

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