Dec 2011The Regional Tax Round-up is a quarterly series which highlights any recent changes or current hot topics affecting the personal income taxation of your internationally mobile employees across the region.
Topics covered in this issue include:
- The Hong Kong Board of Review has issued a verdict for case D39/10 - which may hold relevance for senior executives;
- Highlights from the recent 2012 Malaysian Budget
- Employees Provident Fund ("EPF") Contributions;
- 15% tax on employment income of individuals under the Returning Expert Programme;
- Private Retirement Scheme Relief;
- Duty to furnish particulars of payments made to an agent, dealer or distributor; and
- Tax administration.
- Additional document to be submitted to the Singapore tax authorities to claim treaty exemptions;
- Supporting documents proving tax residency status in Vietnam; and
- Update of tax treatment for income received by individual for military services or from educational organisations in Taiwan with effect from 1 January 2012.
