This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our PRIVACY POLICY for more information on the cookies we use and how to delete or block them.
  • BDO Expatriate Newsletter - Issue 44

BDO Expatriate Newsletter - Issue 44

26 September 2018

Original content provided by BDO Global

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