News
Global Rewards Updates
Global employer services
Updates on the treatment of equity
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
May 2014: People's Republic of China
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
August 2013: Global Shareplan Survey
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
Stock-settled awards
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
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