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Global Rewards Update: China - 11 June 2009

New rules regarding stock compensation offered to senior executives

China's Ministry of Finance and State Administration of Taxation (SAT) jointly issued a new circular (Circular Cai Shui [2009] 40) in May that provides for Individual Income Taxes (IIT) due on stock compensation income for senior executives to be paid on an installment basis where there may be restrictions as a result of PRC Company Law or Securities Law on how many shares realized under a plan may be sold or restrictions on when shares can be sold.

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