Equity incentives: Strategies for Chinese companies expanding globally

Host: Vivien Wang, partner, Deloitte Tax LLP
1 Overview CPE credit | Specialized Knowledge

As more Chinese companies grow their operations internationally, go public overseas, and acquire multi-jurisdiction talent, equity incentive strategy is often a critical consideration to attract and retain top performers. The cross-border tax ramifications of equity compensation, however, can be complex to evaluate. We'll discuss:

• The latest developments in China's individual income tax system affecting equity compensation.
• Key US tax considerations after the 2017 Tax Act.
• How to design tax-efficient compensation structures for employees, whether based in the United States, China, or elsewhere.

Participants will learn about the tax implications of equity compensation for cross-border companies and executives, and potential pathways to plan ahead.