International assignment perspectives special alerts

Special alert #4: A look at the OECD’s revised public discussion draft on Article 15(2) of the Model Tax Convention (49kb) In March of 2007, the Organization for Economic Cooperation and Development (OECD) released a revised public discussion draft on Article 15(2) of the Model Tax Convention. As a follow-up to his article on issues surrounding the 'economic employer,' William Zaleski provides some updated comments on these recent developments.

For a copy of his previous article on the topic, see 'Of further interest: International assignment perspectives.

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Special alert #3: Income tax treaty update (103kb)
PwC's third special alert, written by Clarissa Cole, addresses developments in tax treaties particularly double tax relief in the treatment of pension/retirement plans. This alert provides information on the latest changes related to three protocols to treaties introduced by Germany, Finland and Denmark; one new treaty introduced by Belgium (all of which entered into force effective January 1, 2008); and the submission of a new proposed protocol in Canada.

Special alert #2: Enhancing global mobility: The latest trends (50kb)
The second in the special alert series, written by PwC principal Eileen Mullaney, touches on some of the current issues in today's marketplace, such as: policy administration, expansion into new markets and talent management. All of which affect the framework of our clients' global mobility programmes.

Special Alert #1: Complexities of payroll reporting: Internal Revenue Code Section 6694 (50kb) – This supplement provides readers with a timely review of the new legislation which imposes penalties on tax return preparers who understate tax payer liability on tax returns. Effective for tax returns due after 1 January 2008, this new legislation increases the link between the responsibility of the preparer and the responsibility of the employer for payroll reporting purposes.