Continuous and rapid global integration has impacted the economies of different countries differently and in a positive manner. Consequently, knowledge, experience and skills of human capital have also been seamlessly shared, which in turn has placed expatriate employees in the most vital position. The income of an inbound expatriate or an outbound expatriate is taxable in either of the countries i.e. country in which he is a resident and/or the country in which he has his source of income. Thus, it is important for our members as well as these expatriate employees to understand the applicable provisions.
Bearing in mind the above aspects, the Committee on International Taxation, in the year 2011 brought out a publication “Technical Guide on Expatriates Taxation”. The publication was later revised in the year 2014 and 2017. Considering the changes in the law, the Committee on International taxation of ICAI has brought out the fourth revised 2019 edition of the publication for the members of ICAI.
The said revised 2019 edition of the the publication can be downloaded from the link https://resource.cdn.icai.org/57262citax221019.pdf