Housing in Japan and key money As expatriates in Japan search for rental housing, they should be aware of a common fee required on top of rent and security deposit. This payment is called ‘key money’ or in Japanese, ‘reikin’ (礼金).

Country Tax Update: New Zealand   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 ...

Country Tax Update: France 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 ...

Lithuania as seen during a recent on-site survey. Photo taken by AIRINC surveyor Oscar Rasson.   Country Tax Update: Lithuania   Major tax reform has been implemented in Lithuania for 2019. One goal of the changes is to shift the tax ...

What is the 183-day rule? The ‘183-day rule’ is a common fallacy among Global Mobility professionals, which assumes that there are no tax issues as long as the individual is not present in a Host location for more than 183 days.

Part 2: Business Travelers, Commuters, and Tax Implications International business travelers and commuters are two of the fastest growing types of international mobility. Designed to meet global short-term business objectives, they also ...

 Part 3 of 3: Mobility Tax 301 [Webinar Recording]  Income tax is often the largest cost item in an international assignment. An accurate determination of hypothetical and gross-up taxes is essential to the design of equitable expatriate ...

1 of 2 Countries in the World!   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.

Kuwait City, Kuwait as seen during a recent AIRINC cost of living survey. The GCC and collective tax reforms Gulf Cooperation Council (GCC) member countries first agreed to collective tax reforms in 2016, including directives to implement ...

 Part Two: Mobility Tax 201 [Webinar Recording]  Income tax is often the largest cost item in an international assignment. An accurate determination of hypothetical and gross-up taxes is essential to the design of equitable expatriate ...