Global Rewards Updates


Global Rewards Updates

Global employer services

Updates on the treatment of equity

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November 2013: India

Recent tribunal decisions relating to stock options

November 2013: Switzerland

New instructions on social security sourcing of equity income in cross-border cases

November 2013: France

Draft finance bill 2014 and other recent developments impacting share plans

September 2013: Canada

Royal assent received on non-resident trust rules

September 2013: Russia

Russian tax authorities paying more attention to income received from equity incentive plans

August 2013: United Kingdom

Guidance published by HM Revenue and Customs in respect of employee share plans in the UK

August 2013: Global Shareplan Survey

2013 Global Shareplan survey - Sharing success

July 2013: Finland

Finnish supreme administrative court decision on the sourcing of stock option benefit in a cross-border case

June 2013: United Kingdom

Consultation on simplifying the taxation of unapproved share plans

June 2013: India

Tribunal decision on the apportionment of stock option income

May 2013: Canada

Stock-settled awards

May 2013: United Kingdom

Form 42 submission: July 6, 2013

April 2013: Belgium

The High Council of Finance disagrees with Minister of Finance's suggestion to change stock option tax regime

April 2013: China

Intensified SAFE and tax registration requirements for equity awards in China

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