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We are pleased to present the third Global Employment Taxes Newsletter, bringing you updates on what’s happening to employment tax regimes in various countries across the PwC network. This quarter's changes are generally more moderate in nature - such as regulatory amendments for non-taxable benefits and residence permit renewal legislation, but we continue to see progression of key themes around workers rights, immigration and pension/social security reform.

We hope you find this interesting and insightful. Please contact your usual PwC employment taxes advisor if you have any queries, or would like to discuss anything further.