Deloitte International Tax Source
DITS allows users to view and compare tax information for different jurisdictions, including tax rates and other information of interest to multinationals. The new, mobile-friendly version features jurisdiction-specific pages linking to relevant DITS content, and easier search results navigation.
Global Rewards Updates
Global employer services
Updates on the treatment of equity
For back issues of Global Rewards Updates, please email a request to email@example.com
Availability of corporate tax deductions
Changes to the taxation of employee share plans
Internal Revenue Service initiative to test company compliance around deferred compensation plans and increased focus on employment tax compliance
Finance Act 2014 and recent Government consultations relating to share plans
Foreign asset reporting requirements for Italian residents
Taxation of restricted shares for internationally mobile employees
Annual share plan returns for 2014/2015 onwards
Increased focus from tax authorities on equity awards
Securities law – changes to clearance applications
Securities law – new Class Order
Changes to rules for awarding qualified free shares
Change to Exchange Control forms
Finance Bill 2014 - new legislation on employee share plans
Increased focus on ESS reporting for foreign providers and clarification of sourcing for cross-border employees
Changes to approved employee share plans
Self-certification of tax-advantaged share plans and online filing of share plan returns
Impact of new income tax code on incentive plans
Foreign asset reporting for incentive plans
Final 2014 Finance laws and impact on share plans
United Kingdom - Finance Bill 2014 - draft legislation on employee share plans
Recent tribunal decisions relating to stock options
New instructions on social security sourcing of equity income in cross-border cases
Draft finance bill 2014 and other recent developments impacting share plans
Royal assent received on non-resident trust rules
Russian tax authorities paying more attention to income received from equity incentive plans
Guidance published by HM Revenue and Customs in respect of employee share plans in the UK
2013 Global Shareplan survey - Sharing success
Finnish supreme administrative court decision on the sourcing of stock option benefit in a cross-border case
Consultation on simplifying the taxation of unapproved share plans
Tribunal decision on the apportionment of stock option income
Form 42 submission: July 6, 2013
The High Council of Finance disagrees with Minister of Finance's suggestion to change stock option tax regime
Intensified SAFE and tax registration requirements for equity awards in China
Compensation and benefits
As you manage your company’s compensation and benefit programs, you must comply with a complex web of regulations globally. Organizations seek to design and operate compensation and benefit programs in a cost-effective, tax efficient and compliant manner – for the employer as well as employees.
The success of every organization is directly linked to its people. Today's global environment challenges companies to think strategically about harnessing the energy and ingenuity of a geographically and culturally diverse workforce.
At Deloitte, our GlobalAdvantage technology underpins all of the service offerings available in GES. Technology provides the efficiencies, controls, and business intelligence that allow our clients to raise service levels.
International assignment services
A global economy demands movement of your best people from country to country and city to city. It has become essential that your company identifies ways to comply with local home and host location tax regulations all while delivering country-specific, tax-effective and competitive compensation.
Life at Deloitte
People make Deloitte one of the best places to work. What’s great about the people? That’s an easy answer. They are exceptional. Each person is unique and valued for that, among the best and brightest in the business, and takes pride in his or her achievements and the success of others.