Belgium: Personal income tax and social security measures in Budget 2010
The Belgian government issued an array of year-end measures relating to personal income taxation and social security. The most important personal income taxation measures are summarized here. Unless mentioned otherwise, these measures apply as from 1 January 2010. Read more   Print

Belgium
Protocol to Belgium-France tax treaty revises frontier worker rules
The 2008 protocol for the tax treaty between Belgium and France entered into force on 17 December 2009. The protocol addresses the tax treatment of "frontier workers" (i.e. individuals who are resident in the border zone of one country but work in the border zone of the other country). Read more   Print

India
Indian immigration quota system for foreign workers in India
The Indian Government has recently announced the introduction of a quota system to restrict the number of foreign workers in India based companies. The aim of the new system is to encourage employers to train and invest in resident workers.
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Japan
2010 Tax Reform: Implications for individual taxpayers
In December 2009, the Japan Tax Commission unveiled its proposals for the Tax Reform 2010. These included a number of proposals which, if implemented, would affect individual taxpayers in Japan including changes to deductions and administrative updates such as the introduction of a Taxpayer Identification Number system. Read more   Print

Malaysia
Updates on renewal of British passports
Effective 1 February 2010, the British High Commission in Kuala Lumpur will no longer be issuing passports. This is part of the U.K. government's effort to improve security and efficiency and, at the same time, reduce administrative costs and streamline overseas passport operations. British nationals in Malaysia will have to send their passport applications to a passport processing centre in Hong Kong.
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The Netherlands
Decree by State Secretary: Interpretation of concept of "employer" in tax conventions
As from 12 January 2010, the Netherlands has an official material interpretation of the concept of "employer" in tax conventions: the employer is the person through whom the employee has a relationship of authority with respect to work. This interpretation raises a number of uncertainties. Learn more in this article.
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Portugal
Bonus paid to board members
The 2010 State Budget Proposal includes a provision to increase the tax burden of companies on the bonus, premiums or other variable pay paid to the members of the Board, by applying a flat corporate income tax rate. Read more  Print

Spain
Amendment to the Spanish personal income tax legislation
Changes have been introduced in the Spanish Personal Income Tax Law and Non Resident Income Tax Law by means of Act 26/2009, of 23 December 2009 of National Budget for 2010, in force from 1 January 2010. Read more  Print

United Kingdom
Increased immigration charges
The U.K. Government has announced increases in immigration application fees which are proposed to apply from April 2010. These fees would be payable to U.K. missions overseas and to the U.K. Border Agency for processing applications.
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Global Rewards Updates
Portugal: New Personal Income Tax (PIT) system applicable to "nonhabitual" Portuguese tax residents
On September 23, the Portuguese Parliament released new legislation impacting the PIT treatment of income realized by "nonhabitual" residents, and this legislation is effective retroactively to January 1, 2009. Read more  Print