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1、Worldwide Personal Tax and Immigration Guide2022-23PrefaceGovernments 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 contemplatin

2、g new markets.The content is straightforward.Chapter by chapter,from Albania to Zimbabwe,we summarize personal tax systems and immigra-tion rules in 159 jurisdictions.The content is current on 1 September 2022 with exceptions noted.Keep up-to-date on significant tax developments around the globe wit

3、h the EY Global Tax Alert library here.Only some of the chapters in this Tax Guide reflect COVID-19 tax policy measures.Each chapter begins with our in-country executive and immigra-tion contact information,and some jurisdictions add contacts from our Private Client Services practice.We then lay out

4、 the essential facts about the jurisdictions 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.A section on other taxes varies by jurisdiction but often inc

5、ludes 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 in

6、formation on temporary visas,work visas and permits,residence visas and permits,and family and per-sonal considerations.At the back of this Tax Guide,you will find a list of the names and codes for national currencies and a list of contacts for other jurisdictions.For many years,the Worldwide Person