BDO Global Employer Services News – February 2022

BDO’s Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.

This publication 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.

Content

  • Canada: Claiming a home office expense deduction for the 2021 tax filing season
  • China: Extension of PRC Individual Income Tax (“IIT”) preferential treatment on annual bonus, benefit-in-kind allowances and equity incentive income
  • Denmark-France: A double tax treaty has been agreed
  • Italy: New favourable Budget law for 2022 amendments and favourable implications for individuals

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