The proposals released by the OECD focus on tightening the scope of the dependent agent rule so that fewer intermediaries can be seen as independent.
Last year, the Information Commissioner introduced a new data protection offense regarding coercing individuals to make a request for data access. It has now commenced a review of 40 large organizations to assess whether their practices comply.
The Polish authorities are currently amending the Tax Ordinance Act so that income derived in Poland by non-tax residents will be shared with other member states.
Given the recent hot weather in Hong Kong, the Labor Department has issued guidance to employers regarding steps that should be taken to ensure the welfare of their employees.
The overriding rule is that fares paid for an employee to get to and from work (i.e., commuting to and from the workplace and residence) are non-deductible living expenses.