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BDO Expatriate Newsletter - Issue 45

24 October 2018

Original content provided by BDO

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 recent country updates. 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.


  • SINGAPORE: RAS audit on employer’s remuneration reporting
  • THE EUROPEAN UNION: Employment conditions of posted employees in the European Union
  • HONG KONG: Legislative & proposed changes - What matters to employers in 2018/19 and beyond?
  • INDIA: Tax return filing requirement for foreign companies
  • THE NETHERLANDS: Maximum term of 30% ruling reduced  
  • SWITZERLAND: Quota situation
  • UNITED STATES: IRS and states respond to Hurricane Florence - Extensions, waivers, and more