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The 2024-25 Hong Kong Budget unveils a series of strategic policies and initiatives centred around revitalising the Hong Kong economy. The policies include those aimed at bringing in capital, enterprises and talent. In this article, we highlight some of the key initiatives which may be of interest to employers and employees. Salaries Tax The Budget proposes a 100% reduction in the salaries tax payable for 2023-24, subject to a ceiling of HKD 3,000 (approximately EUR 356)….
Many countries have special tax regimes designed to attract qualified staff from abroad and we will be covering some of these regimes in a series of articles. The first is Italy – for which see below to discover who can benefit and the advantages the regime can bring. Next in the series will be Belgium, France, Spain, Portugal, the Netherlands and others. The Decree replaces…
As employers face growing calls to allow employees to ‘work from anywhere’, they should also consider the possible tax consequences of inadvertently creating a permanent establishment in another country. But what counts as permanent establishment? Here we explain some of the rules, and provide comments from Ius Laboris experts in 10 countries. Background The pandemic led to unprecedented circumstances in the workplace, with millions of…