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BDO Expatriate Newsletter - Issue 44

27 September 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 recent 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.


  • CHINA: Amendment of PRC individual income (IIT) law approved on 31 August 2018 and will come into effect from 1 January 2019
  • HONG KONG: Hiring employees without the right of abode of Hong Kong
  • UNITED KINGDOM: Owning a property abroad / Class 2 National Insurance Contributions / Termination payments   
  • UNITED STATES: Changes to US tax legislation due to the recent Tax Cuts and Jobs Act / US-Brazilian Social Security agreement to enter into force