Global Stock Plans

Recent legislative updates for Brazil, India, Ireland, Malaysia, United Kingdom and the United States.

PwC's monthly newsletter reporting on developments impacting global stock plans.

PwC's monthly newsletter reporting on developments impacting global stock plans.

Baker McKenzie's country-by-country matrix of issues that impact global stock plans. See also the link to the online version, under More Details.

With increasing frequency, U.S. companies are electing or appointing non-U.S. tax residents to serve on their board of directors. Therefore, it is important to be aware of the U.S. and foreign tax obligations that must be met and issues that arise when a U.S. nonresident director joins the board.

When granting equity awards, one of the most important questions is the tax effect of such awards. Granting awards that have a negative tax impact on the employee or the company is counter-productive and should lead companies to consider other ways to incentivize their employees. On the other hand, should companies maximize the availability of favorable tax treatment for equity awards in certain countries? This is not an easy question to answer.

Tips and traps for stock plan tax withholding compliance across jurisdictions.

Issuers share three best practices in managing a global stock plan that you can implement today, regardless of resources.

Marlene Zobayan of Rutlen Associates highlights three key ways that the current market volatility may effect non-US participants and their equity awards.

Nuggets of Wisdom in the CEP Institute’s Global Equity GPS

Get a Handle on Mobility Tax Compliance!

Focus on the growing definition of mobility and more complex global tax issues

Highlights of the results of the NASPP's 2018 Global Equity Incentives Survey.

In July 2016 Solium and the NASPP launched a Global ESPP quick survey to NASPP members. Solium was interested in digging deeper into perceptions and trends in relation to local tax qualified share plans. The findings indicate a general trend of extending US 423 tax qualified plans globally. Explore the survey results with us, which sparks interesting insights into topics like fairness, perceived value and measures of success.

This is an informal survey of practices in administering equity for employees who are globally mobile.