As we close out the year and look to 2020, we are highlighting the most impactful news for Global Mobility in 2019. Last week, we posted our top 5 downloads and our top 5 mobility policy articles. Today's post features the most popular tax news that we published this year.

There has been a small increase in the maximum contribution to the Accident Compensation Levy. The net effect is a small increase in tax for higher incomes. To simplify and modernize New Zealand’s tax administration, effective April 1, 2019, employers are required to file “employee income information” every pay cycle.

A withholding tax system that was previously announced as taking effect as of January 1, 2018, went into force on January 1, 2019. The new withholding requirement will apply to many income types, including employment income.

The United States has the ignominious distinction of being one of only two countries in the world (along with Eritrea) that implements citizenship-based worldwide individual taxation.