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BDO Expatriate Newsletter - Issue 41

19 June 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 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.


  • UNITED KINGDOM: HMRC consulting on extending the application of the short term business visitor agreement
  • ECUADOR: Annex of monetary assets abroad
  • THE NETHERLANDS: Dutch tax treaties with the Gulf States
  • SWEDEN: Judgment in carried interest-processes announced  
  • SWITZERLAND: New obligation to report job vacancies
  • UNITED KINGDOM: UK-UAE double tax treaty / Biometric residence permits and National Insurance numbers