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IAC International Assignment Consulting

Cross-border temporary agency work: ECJ concretises the criterion of usual activity

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Due to generally much lower tax rates than in Western European countries, temporary workers (especially from Eastern European countries) are covered by social security in the country of establishment of the temporary employment agency and not in the country of deployment.
Balkendiagramm

EU Parliament approves global minimum tax rate

Proposal on worldwide minimum tax rate of 15% for companies adopted The Commission’s proposal to implement international agreements on a global minimum tax rate of 15% for companies was approved by the EU Parliament on 19 May 2022.
The White House
Entry to the USA is becoming more expensive Anyone who wants to enter the U.S. visa-free with an ESTA (Electronic System for Travel Authorization) permit will have to pay a higher fee as of May 26, 2022.
Update 22.02.2021: No other countries have issued additional entry notifications. In the remaining countries, the entry notifications remain unchanged.
Former U.S. President Donald Trump, shortly before leaving office, had ordered the end of entry ban of foreigners who had been in the 26 countries of the Schengen area, the United Kingdom, Ireland and Brazil within 14 days before their entry into the United States. This decision has now been rescinded by US President Joe...
Update 01.02.2021: In addition to the Passenger Locator Form, a sworn statement is required in Belgium. Moreover, there is now also an online entry declaration in Portugal and Switzerland available.
Update 25.01.2021: No other countries have issued additional entry notifications. In the remaining countries, the entry notifications remain unchanged.
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Latest blogs on global assignments

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New version of the Foreign Activities Decree
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