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PREFACE the Global Executive Summarizes the Personal Tax Systems and Immigration Rules for Expatriates in More Than 130 Countries

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PREFACE the Global Executive Summarizes the Personal Tax Systems and Immigration Rules for Expatriates in More Than 130 Countries Last Updated October 2000 P REFACE 1 PREFACE The Global Executive summarizes the personal tax systems and immigration rules for expatriates in more than 130 countries. Except where otherwise noted, the content is based on informa- tion current to 15 September 2000, and is supplied by our pro- fessionals in the jurisdictions covered. Ernst & Young is a leading international professional services organization. More than 14,000 Ernst & Young tax professionals are located in more than 130 countries. In addition, legal services are available in various parts of the world where permitted. Tax and Immigration Information This publication should not be regarded as offering a complete explanation of the tax or immigration matters referred to and is subject to changes in the law. Local publications of a more detailed nature are frequently available, and readers are advised to consult their local Ernst & Young professionals for further information. The Ernst & Young International Business Series includes a com- panion volume on corporate tax regimes and a series of books on doing business in various countries. These publications are avail- able on the internet at www.ey.com/global/tax. In addition, a series of brochures on “Taxation of Expatriates in...” is available for more than 60 countries. Directory Office addresses, as well as names, direct telephone numbers and e-mail addresses, of international executive and expatriate tax and immigration contacts are provided for each country. Certain countries also list their International High Net Worth Group con- tacts. These contacts are specialists in specific planning for indi- viduals who have significant personal wealth. The international telephone country code is listed in each coun- try heading and, if presented as part of a telephone or fax num- ber, is surrounded by brackets. Telephone and fax numbers are presented with the city or area code in parentheses, and without the domestic prefix (1, 9 or 0) sometimes used within a country. A Technical Assistance firm is a firm that is not a member of Ernst & Young International. Internet Site Further information concerning Ernst & Young International may be found at www.ey.com. Ernst & Young International October 2000 In the preparation of this guide, every effort has been made to offer current, correct and clearly expressed information. However, the informa- tion in the text is intended to afford general guidelines only. This publication is distributed with the understanding that Ernst & Young International is not responsible for the result of any actions taken on the basis of information in this publication, nor for any errors or omissions contained herein. Ernst & Young International is not attempting through this work to render legal, accounting or tax advice. Readers are encouraged to consult with professional advi- sors for advice concerning specific matters before making any decision. The information in this publication should be used as a research tool only and not in lieu of the tax professional’s own research with respect to client matters. Ernst & Young offers traditional audit and tax services, as well as customized services in cor- porate finance, online security, risk manage- ment, the valuation of intangibles and e-busi- ness acceleration. In addition, legal services are available in various parts of the world where permitted. © Ernst & Young International, Ltd. 2000. All Rights Reserved. CONTENTS Ernst & Young International........................................................1 Albania.........................................................................................2 Angola .........................................................................................2 Argentina .....................................................................................7 Aruba .........................................................................................17 Australia.....................................................................................20 Austria .......................................................................................30 Azerbaijan..................................................................................39 Bahamas.....................................................................................43 Bahrain.......................................................................................46 Bangladesh.................................................................................49 Barbados ....................................................................................57 Belgium .....................................................................................63 Bermuda ....................................................................................73 Botswana....................................................................................80 Brazil .........................................................................................85 British Virgin Islands.................................................................93 Brunei ........................................................................................97 Bulgaria ...................................................................................101 Cameroon.................................................................................108 Canada .....................................................................................116 Cayman Islands........................................................................136 Chile.........................................................................................140 China, People’s Republic of.....................................................146 Colombia .................................................................................156 Congo, People’s Republic of ...................................................162 Costa Rica................................................................................168 Côte d’Ivoire............................................................................171 Croatia .....................................................................................180 Cyprus......................................................................................185 Czech Republic........................................................................191 Denmark ..................................................................................198 Djibouti....................................................................................205 Dominican Republic................................................................207 Ecuador....................................................................................211 Egypt........................................................................................215 Estonia .....................................................................................223 Ethiopia....................................................................................229 Fiji............................................................................................230 Finland .....................................................................................234 France ......................................................................................242 Gabon.......................................................................................257 Georgia ....................................................................................265 Germany ..................................................................................268 Ghana.......................................................................................284 Greece......................................................................................289 Guam .......................................................................................295 Guatemala................................................................................301 Guernsey, Channel Islands ......................................................304 Guinea......................................................................................308 Guyana.....................................................................................313 Hong Kong ..............................................................................318 Hungary ...................................................................................328 India.........................................................................................334 Indonesia..................................................................................342 Ireland, Republic of .................................................................351 Isle of Man...............................................................................363 Israel ........................................................................................369 Italy..........................................................................................382 Jamaica ....................................................................................392 Japan ........................................................................................397 Jersey, Channel Islands............................................................408 Jordan.......................................................................................413 Kazakhstan...............................................................................417 Kenya.......................................................................................422
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