This guide (formerly "The Global Executive" guide) summarizes the personal tax regimes in more than 150 countries. Use either the map below or the "country list" tab to see the guide's information for that country.

The content is based on information current as of 1 July 2012, unless otherwise indicated in the text of the chapter.

Tax information

The chapters in this guide provide information on personal income tax, other taxes, social security, tax filing and payment procedures, double tax relief and tax treaties, temporary visas, work visas and permits, residence visas and permits, and family and personal considerations. This guide also contains appendices containing tables on the taxability of income items and sample tax calculations.

This publication should not be regarded as offering advice or a complete explanation of the tax matters referred to and is subject to changes in the law and other applicable rules. Also, this publication does not provide guidance on the local application of the law in practice. Local publications of a more detailed nature are frequently available, and readers are advised to consult their local Ernst & Young professionals for further information.

This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited nor any other member of the global Ernst & Young organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication. On any specific matter, reference should be made to the appropriate advisor.