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Global Thought Leadership:

Expatriate Newsletter - Issue 37

16 February 2018

The BDO Expatriate Newsletter provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.

This newsletter 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.


  • GLOBAL IMMIGRATION SERVICES: A global visa and mobility approach to meeting client expectations
  • ARGENTINA: Social security reform
  • AZERBAIJAN: Law on unemployment insurance
  • ECUADOR: Companies income tax rate
  • ICELAND: Gender pay reporting
  • INDIA: Tax and judicial updates / Union Budget 2018-19: An update on personal tax implications
  • IRELAND: Key changes to PAYE rules in Finance Act 2017
  • ITALY: “Personal” PE risk increases in Italy as implemented by BEPS Action 7
  • MALTA: Do I need to pay tax when I acquire or sell cryptocurrencies?
  • THE NETHERLANDS: Repeal fictive employment relationship for non-executive directors of a company listed on the stock exchange
  • SRI LANKA: Key changes to expatriate taxation
  • SWEDEN: Owning property in Sweden - Land registry - Old entries will be deleted / The Swedish tax free benefit for sport activities will cover golf and equestrian activities
  • UNITED KINGDOM: Immigration health surcharge set to double
  • UNITED STATES: French tax “White Year” – Impacts on 2018 US tax filings