Mazars Global Mobility Alert, October 2013

October 2013 - This Mazars' newsletter aims to provide you with insights into changes in legislation and regulations that affect international employee. In this issue: Immigration risk for business travellers | Canadian employee tax issues resulting from short-term assignments | Tax regime of highly skilled expatriates improved in Luxembourg.

This month you can read about how we can help manage the immigration status and the significant penalties that can apply to people who work without the appropriate permission.

We also discuss the Canadian perspective on the planning needed to avoid unwelcome audits and unexpected tax costs for the growing issues related to short-term international assignments.

Finally, we bring you news from Luxembourg of a relaxation of the conditions applying to the new expatriate regime that is intended to encourage the hiring of highly qualified and specialised employees from abroad.