Worldwide Personal Tax and Immigration Guide - EY

1 EY | Assurance | Tax | Transactions | Advisory Worldwide Personal Tax and Immigration Guide 2017 18. About EY. EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all Worldwide of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.

2 Personal Tax and EY refers to the global organization, and may refer to one or more, of Immigration Guide the member firms of Ernst & Young Global Limited, each of which is a 2017 18. separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit About EY's Tax Services Your business will only succeed if you build it on a strong foundation and grow it in a sustainable way. At EY, we believe that managing your tax obligations responsibly and proactively can make a critical difference.

3 Our 50,000 talented tax professionals, in more than 150 countries, give you technical knowledge, business experience, consistency and an unwavering commitment to quality service wherever you are and whatever tax services you need. 2017 EYGM Limited. All Rights Reserved. EYG no. 04422-173 GbL. ED None This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax or other professional advice. Please refer to your advisors for specific advice. Access Global Tax Guides Read the Worldwide Personal Tax and Immigration Guide on EY's website or on your tablet where it is accompanied by timely, country-specific Global Tax Alerts.

4 You will also find the Worldwide Corporate Tax Guide and the Worldwide VAT, GST and Sales Tax Guide , as well as guides on transfer pricing, estate and inheritance taxes, research and development incentives, oil and gas taxes, digital tax, and tax relief on capital expenditures. Global Tax Guides at your fingertips Preface 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.

5 The content is straightforward. Chapter by chapter, from Afghanistan to Zimbabwe, we summarize Personal tax systems and Immigration rules in more than 160 jurisdictions. The con- tent is current on 1 July 2017, with exceptions noted. Each chapter begins with EY's in-country executive and immi- gration 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.

6 A section on other taxes varies by jurisdiction but often includes estate, inheritance, gift and real estate taxes. A social security section covers pay- ments for publicly provided health, pensions and other social benefits, followed by sections on tax filing and payment proce- dures as well as double tax relief and tax treaties. The immigra- tion sections provide information on temporary visas, work visas and permits, residence visas and permits, and family and per- sonal 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.

7 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 .

8 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 or in our EY Global Tax Guides app for tablets. Please contact us if you need more copies of the Worldwide Personal Tax and Immigration Guide . You can also keep up with the latest updates at , and find out more about the app at EY. September 2017. This material has been prepared for general informational pur- poses only and is not intended to be relied upon as accounting, tax or other professional advice.

9 Please refer to your advisors for specific advice. About EY's Tax Services Your business will only succeed if you build it on a strong foun- dation and grow it in a sustainable way. At EY, we believe that managing your tax obligations responsibly and proactively can make a critical difference. Our 50,000 talented tax professionals, in more than 150 countries, give you technical knowledge, busi- ness experience, consistency and an unwavering commitment to quality service wherever you are and whatever tax services you need. 2017 EYGM Limited.

10 All Rights Reserved. Contents About EY People Advisory Services .. 1. EY Global Tax contacts .. 3. Afghanistan .. 5. Albania .. 13. 22. Angola .. 29. Anguilla (Other jurisdictions chapter) .. 1585. Antigua and Barbuda (Other jurisdictions chapter) .. 1585. 34. Armenia .. 44. Aruba .. 55. Australia .. 62. Austria (European Union member state) .. 78. Azerbaijan .. 91. Bahamas .. 96. Bahrain .. 100. Bangladesh (Other jurisdictions chapter) .. 1585. Barbados .. 103. Belarus .. 111. Belgium (European Union member state) .. 123. Bermuda .. 137.