Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax and Immigration Guide, in such a shifting tax landscape, especially if they are contemplating new markets.
The content is straightforward. Chapter by chapter, from Albania to Zimbabwe, we summarize personal tax systems and immigration rules in more than 160 jurisdictions. The content is current on 1 July 2019, with exceptions noted.
Each chapter begins with our in-country executive and immigration contact information, and some jurisdictions add contacts from our Private Client Services practice. Then we lay out the essential facts about the jurisdiction’s personal taxes. We start with the personal income tax, explaining who is liable for tax and, at some length, what types of income are considered taxable and which rates, deductions and credits apply. A section on other taxes varies by jurisdiction but often includes estate, inheritance, gift and real estate taxes. A social security section covers payments for publicly provided health, pensions and other social benefits, followed by sections on tax filing and payment procedures as well as double tax relief and tax treaties. The immigration sections provide information on temporary visas, work visas and permits, residence visas and permits, and family and personal considerations.
At the back of the guide, you will find a list of the names and codes for all national currencies and a list of contacts for other jurisdictions.
For many years, the Worldwide Personal Tax and Immigration Guide has been published annually along with two companion guides on broad-based taxes: the Worldwide Corporate Tax Guide and the Worldwide VAT, GST and Sales Tax Guide. In recent years, those three have been joined by additional tax guides on more specific topics, including the Worldwide Estate and Inheritance Tax Guide, the Worldwide Transfer Pricing Reference Guide, the Global Oil and Gas Tax Guide, the Worldwide R&D Incentives Reference Guide, the Worldwide Digital Tax Guide and the Worldwide Capital and Fixed Assets Guide.
Each of the guides represents thousands of hours of tax research. They are available free online along with timely Global Tax Alerts and other great publications on ey.com.