News
Global Rewards Updates
Global employer services
Updates on the treatment of equity
Recent alerts
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
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
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
For back issues of Global Rewards Updates, please email a request to globaltaxpublications@deloitte.com
Archive alerts
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