Global Rewards Updates

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Global Rewards Updates

Global employer services

Updates on the treatment of equity

Преглед на съдържанието

September 2014: Spain

Changes to the taxation of employee share plans

September 2014: United States

Internal Revenue Service initiative to test company compliance around deferred compensation plans and increased focus on employment tax compliance

July 2014: United Kingdom

Finance Act 2014 and recent Government consultations relating to share plans

July 2014: Italy

Foreign asset reporting requirements for Italian residents

June 2014: United Kingdom

Taxation of restricted shares for internationally mobile employees

May 2014: United Kingdom

Annual share plan returns for 2014/2015 onwards

May 2014: People's Republic of China

Increased focus from tax authorities on equity awards

April 2014: Turkey

Securities law – changes to clearance applications

April 2014: Australia

Securities law – new Class Order

April 2014: France

Changes to rules for awarding qualified free shares

April 2014: South Africa

Change to Exchange Control forms

April 2014: United Kingdom

Finance Bill 2014 - new legislation on employee share plans

March 2014: Australia

Increased focus on ESS reporting for foreign providers and clarification of sourcing for cross-border employees

March 2014: Hungary

Changes to approved employee share plans

February 2014: United Kingdom

Self-certification of tax-advantaged share plans and online filing of share plan returns

February 2014: Greece

Impact of new income tax code on incentive plans

January 2014: Japan

Foreign asset reporting for incentive plans

January 2014: France

Final 2014 Finance laws and impact on share plans

December 2013: United Kingdom

United Kingdom - Finance Bill 2014 - draft legislation on employee share plans

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

For back issues of Global Rewards Updates, please email a request to globaltaxpublications@deloitte.com

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