Updates on the treatment of equity
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Canada, Ireland, Netherlands, Poland and the United Kingdom.
Removal of FBT for equity-based compensation.
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Australia, Canada, Ireland, Poland, Saudi Arabia, UAE and the United Kingdom.
A wrap up of global tax technical developments impacting global incentive plans – including updates for Australia, Canada, China, Norway, Singapore and the United Kingdom.
Share scheme manuals updates
Incentive awards during the pandemic
Changes to Spanish taxation of carried interest
A wrap up of global tax & legal technical developments impacting global incentive plans – including updates for Australia, Canada, China, Germany, Netherlands, Romania, UK and US
New employer reporting requirements for employee incentive plans
Health and Social Care Levy – Impact for share incentive schemes
Change to Deferred Income Tax Point for Employee Share Schemes.
Revenue Agency Update – Taxation of RSUs
New Employer Share Scheme Reporting
Revenue Agency Update – Taxation of RSUs.
Save As You Earn (SAYE)
Federal Economic Update – Employee Stock Options.
Financial Services Reward – French rules implementing the Capital Requirements Directive V (‘CRD V’)
Employer Share Scheme Reporting.
The Finnish Parliament has recently approved a new employee share issue regime
The three key changes that impact employee reward
Non-resident taxation: A step back to the status quo?
HMRC’s Tax Advantaged Share Schemes (“TASS”) research
Delayed implementation of proposal to introduce an annual cap on beneficial stock options treatment
Tax favorable treatment for shares acquired under stock option plans
Annual share plan returns Reporting of awards that are net settled
Supreme Court ruling on Social Security
Guidance issued on taxation of income from stock incentive plans
Legislative simplification for employee share plans
Budget proposal to introduce a CA$200,000 annual cap on beneficial treatment of employee stock options for large companies.
Recent regulatory updates in Singapore, Ukraine and Denmark
Draft legislation to require taxable stock compensation income
Changes to the Taxation of Employee Share Schemes
Tax reporting and withholding in Belgium - Update
Employee Share Scheme Reporting
Proposed additional reporting requirements for non-resident trusts
New tax directive application form introduced for employee share plans