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Global Rewards Updates

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Updates on the treatment of equity

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Recent alerts

November 2016: Japan Global Rewards Update

Japan - Expanded employer reporting obligations on share incentives and potential changes to Capital Gains Tax Regime Expansion

November 2016: Ireland Global Rewards Update

Ireland - Budget 2017

August 2016: Vietnam Global Rewards Update

Changes to the operation of employee share plans in Vietnam

June 2016: Chile Global Rewards Update

Changes to the taxation of stock options

June 2016: United Kingdom Global Rewards Update

A summary of key changes to incentive plans for listed companies for 2016/17

June 2016: Denmark Global Rewards Update

Reintroduction of tax advantaged treatment for employee share plans

June 2016: New Zealand Global Rewards Update

Proposal to introduce employer reporting and voluntary withholding on employee share plan benefits

May 2016: Canada Global Rewards Update

Stock option deduction to remain

May 2016: China Global Rewards Update

Preferential tax treatment on share awards extended to certain unlisted companies

May 2016: Sweden Global Rewards Update

Proposed changes to the taxation of share incentives

March 2016: Romania Global Rewards Update

Changes to the taxation of restricted share units

March 2016: South Korea Global Rewards Update

New requirement for domestic companies to withhold income tax for foreign assignees

February 2016: Vietnam Global Rewards Update

Proposed changes for Vietnamese nationals participating in overseas employee share schemes

February 2016: France Global Rewards Update

Change in reporting processes for equity plans

February 2016: Luxembourg Global Rewards Update

New reporting for employee share option plans

January 2016: Accounting Global Rewards Update

Amendments to IFRS 2 for netsettlement of share-based payment transactions

January 2016: Australia Global Rewards Update

Tax Office announces changes to ESS annual reporting requirements

December 2015: United Kingdom Global Rewards Update

Income tax and social security treatment of RSUs from 6 April 2016

November 2015: Sweden Global Rewards Update

Changes to the taxation of share awards and stock options for EU citizens

November 2015: Canada Global Rewards Update

Proposed limitations to the stock option deduction

August 2015: France Global Rewards Update

New rules for qualified free share awards

July 2015: United Kingdom Global Rewards Update

Income tax and social security treatment of RSUs and conditional share awards from 6 April 2015

July 2015: Australia Global Rewards Update

New employee share scheme tax rules now law

June 2015: Belgium Global Rewards Update

Foreign asset reporting obligations

2015 Global Share Plan Survey

How does your company operate its share plans globally?

June 2015: United States Global Rewards Update

IRS Updates Correction Program for Retirement Plans

May 2015: United Kingdom Global Rewards Update

Tax and social security treatment of conditional share awards from 6 April 2015

April 2015: Australia Global Rewards Update

Legislation introduced to reform employee share scheme tax rules from 1 July 2015

April 2015: France Global Rewards Update

Liability to social taxes on investment income for certain taxpayers

March 2015: Ireland Global Rewards Update

Electronic Form RSS1 Return of Share Options and other Rights

March 2015: United Kingdom Global Rewards Update

New share plan reporting – are you ready for the change?

February 2015: European Union Global Rewards Update

Consultation on Prospectus Directive exemption for share schemes

February 2015: Philippines Global Rewards Update

Clarification on the tax treatment of share-based awards

February 2015: United Kingdom Global Rewards Update

Changes to the social security treatment of share plans for internationally mobile employees

February 2015: Spain Global Rewards Update

Availability of the EUR 12,000 exemption

January 2015: Australia Global Rewards Update

New Employee Share Scheme draft tax rules released

January 2015: United States Global Rewards Update

Final reporting rules for Specified Foreign Financial Assets on Form 8938

January 2015: Germany Global Rewards Update

Shares acquired at a reduced price - Federal Court Decision regarding valuation

January 2015: Ireland Global Rewards Update

Introduction of Electronic Form RSS1 Return of Share Options

Archive alerts

December 2014: China Global Rewards Update

New circulars encouraging equity offerings in China

December 2014: France Global Rewards Update

Draft bill on qualified free shares

November 2014: Australia Global Rewards Update

Securities law - new Class Orders

October 2014: Bermuda Global Rewards Update

Change in payroll tax treatment

October 2014: Australia Global Rewards Update

Government announces new tax concessions for Employee Share Schemes

October 2014: Belgium Global Rewards Update

Availability of corporate tax deductions

September 2014: Spain Global Rewards Update

Changes to the taxation of employee share plans

September 2014: United States Global Rewards Update

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

July 2014: United Kingdom Global Rewards Update

Finance Act 2014 and recent Government consultations relating to share plans

July 2014: Italy Global Rewards Update

Foreign asset reporting requirements for Italian residents

June 2014: United Kingdom Global Rewards Update

Taxation of restricted shares for internationally mobile employees

May 2014: United Kingdom Global Rewards Update

Annual share plan returns for 2014/2015 onwards

May 2014: People's Republic of China Global Rewards Update

Increased focus from tax authorities on equity awards

April 2014: Turkey Global Rewards Update

Securities law – changes to clearance applications

April 2014: Australia Global Rewards Update

Securities law – new Class Order

April 2014: France Global Rewards Update

Changes to rules for awarding qualified free shares

April 2014: South Africa Global Rewards Update

Change to Exchange Control forms

April 2014: United Kingdom Global Rewards Update

Finance Bill 2014 - new legislation on employee share plans

March 2014: Australia Global Rewards Update

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

March 2014: Hungary Global Rewards Update

Changes to approved employee share plans

February 2014: United Kingdom Global Rewards Update

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

February 2014: Greece Global Rewards Update

Impact of new income tax code on incentive plans

January 2014: Japan Global Rewards Update

Foreign asset reporting for incentive plans

January 2014: France Global Rewards Update

Final 2014 Finance laws and impact on share plans

December 2013: United Kingdom Global Rewards Update

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

November 2013: India Global Rewards Update

Recent tribunal decisions relating to stock options

November 2013: Switzerland Global Rewards Update

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

November 2013: France Global Rewards Update

Draft finance bill 2014 and other recent developments impacting share plans

September 2013: Canada Global Rewards Update

Royal assent received on non-resident trust rules

September 2013: Russia Global Rewards Update

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

August 2013: United Kingdom Global Rewards Update

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 Global Rewards Update

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

June 2013: United Kingdom Global Rewards Update

Consultation on simplifying the taxation of unapproved share plans

June 2013: India Global Rewards Update

Tribunal decision on the apportionment of stock option income

May 2013: Canada Global Rewards Update

Stock-settled awards

May 2013: United Kingdom Global Rewards Update

Form 42 submission: July 6, 2013

April 2013: Belgium Global Rewards Update

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

April 2013: China Global Rewards Update

Intensified SAFE and tax registration requirements for equity awards in China

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