2013-2014 The worldwide personal tax guide

This guide summarizes personal tax systems and immigration rules in more than 150 jurisdictions. Use the map or the menu to see the guide’s information for a country.

This guide summarizes personal tax systems and immigration rules in more than 150 jurisdictions. Use the menu to see the guide’s information for a country.

 
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The content is based on information current on 1 May 2013, 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 EY 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 EY 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.