Global Rewards Updates |
Global Rewards Updates (formerly Global Equity Updates) are intended to inform you of changes to local laws surrounding the treatment of equity over the past few months. Read the alerts below for the latest news from around the world. You may also subscribe to receive these alerts by email.
2013
Singapore — Phasing out the Equity Remuneration Incentive Scheme (ERIS)
Singapore, March 2013
Philippines — Tax Treatment of Stock Option Plans
Philippines, March 2013
Russia — Currency control restrictions on transactions made through foreign bank accounts
Russia, March 2013
Ireland — Employee share benefit schemes — employer year-end reporting obligations for 2012
Ireland, February 2013
Hungary – Change in the interpretation by the Hungarian Tax Authority on the sourcing rules of equity compensation
Russia, February 2013
Russia — Update on taxation of employer stock: Authorities’ first clarifications
Russia, February 2013
Canada — stock option benefit sourcing and Article XV(2)(b) of the Canada-U.S. Income Tax Convention
Canada, February 2013
United Kingdom — Office of Tax Simplification’s proposed changes to the taxation of unapproved share plans
United Kingdom, January 2013
France — Final word for tax shock bill
France, January 2013
Luxembourg — Increase in taxable value of transferable employee stock options
Luxembourg, January 2013
Ireland — Restricted Stock Units – Cross-border tax treatment
Ireland, January 2013
United States — American Taxpayer Relief Act of 2012
United States, January 2013
2012
France - Draft finance bill: impacts on share plans
France, October 2012
United Kingdom — new employee-share arrangements
United Kingdom, October 2012
2012 Global Employee Share Plan Survey - Sharing Value
Global Employee Share Plan Survey, October 2012
France — “Tax shock” for wealthy individuals in 2013 finance bill proposals
France, October 2012
United Kingdom — Amendments to the Employment Related Securities Manual
United Kingdom, September 2012
Israel — Israeli Tax Authority issues new guidance on operating share plans with a qualifying trustee, according to Section 102 of the Israeli Income Tax Ordinance
Israel, September 2012
Argentina — New exchange control restrictions that impact employee share purchase plans
Argentina, September 2012
Japan — Equity Reporting Requirement
Japan, August 2012
France: Proposed increase of social contributions on French qualified options and free shares and of the “forfait social” rate
France, July 2012
Ireland: Changes to Employer Withholding Obligations for Equity Awards
Ireland, July 2012
Argentina: New Equity Reporting Regime
Argentina, July 2012
Australia: Employee Share Scheme Reports due to employees by July 14 and to the ATO by August 14
Australia, June 2012
Netherlands: Dutch 30 percent ruling applicable to equity income received after departure from the Netherlands
Netherlands, June 2012
United Kingdom — Form 42 submission: July 6, 2012
United Kingdom, May 2012
Netherlands: Discount applicable to restriction period shares
Netherlands, May 2012
People’s Republic of China - Authorities issue new standardized rules on SAFE registration process for share plans operated in the PRC
People’s Republic of China, March 2012
United Kingdom – Tax advantaged employee share plans: recommended changes
United Kingdom, March 2012
Japan – New Equity Reporting Requirement
Japan, March 2012
France – New reporting requirements for qualified stock options, free shares, and BSPCE
France, March 2012
Peru – New Personal Data Protection Law
Peru, February 2012
Belgium – Budget 2012 – Impact on Equity-Based Compensation
Belgium, February 2012
Denmark – Employee shares and individual share-based remuneration
Denmark, February 2012
United States – Form 8938: Reporting of Certain Foreign Financial Assets
United States, February 2012
United Kingdom – 0T tax code
United Kingdom, January 2012
2011
The Netherlands – Dutch 30 percent ruling
Netherlands, 21 December 2011
Finland – Effects of sales restrictions on shares received through share incentive plan Finland
12 December 2011
Ireland – Share remuneration – Pay Related Social Insurance Update
Ireland, 7 September 2011
Russia – Update on taxation of stock options: Practical example of information disclosure between the tax authorities
Russia, 6 June 2011
Ireland – Share remuneration – Jobs Initiative
Ireland, 27 May 2011
Spain: New law re-establishing requirements on income derived from the exercise of stock options
Spain, 27 May 2011
United Kingdom: Update on disguised remuneration
United Kingdom, 18 April 2011
Ireland: Share Remuneration – Update from Irish Revenue Authorities
Ireland, 18 April 2011
New EU principles on remuneration policies for financial institutions
Italy, 14 April 2011
United Kingdom: Update to the changes to paye witholding requirements for individuals after they have left employment
United Kingdom, 08 April 2011
United Kingdom publishes further details on disguised remuneration proposal
United Kingdom, 31 March 2011
Ireland – Clarification regarding application of pay related social insurance to share-based equity awards
Ireland, 30 March 2011
Russia – Update on taxation of options granted by employers: Legislative changes imply that grant of options may be taxable, and stipulate rules for calculating market value
Russia, 29 March 2011
New withholding tax applicable to non-residents on gains realized from French-qualified stock options and free share awards
France, 09 February 2011
Changes to PAYE witholding requirements
United Kingdom, 01 February 2011
Changes to the Polish Income tax treatment of share-settled employee share plan awards
Poland, 31 January 2011
2011 Hungarian personal income tax and social security changes applicable to employee share plan awards
Hungary, 20 January 2011
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