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Global Tax Update - January 2018
Jan 31,2018

Tax updates for Argentina, Finland, France, Germany, Ireland, Latvia, Netherlands, Philippines, and Romania. Filing updates for Australia, Hong Kong, Ireland, Japan, Luxembourg, Portugal, and the UK.

Possible Change in Timing for Calculation of Taxable Amounts for EquityAwards
Jan 19,2017

To calculate the taxable amount realized from equity awards in Germany, the general rule under administrative guidelines published by the German tax authorities has been to use the fair market value (“FMV”) of the underlying shares on the date that beneficial ownership of the shares is actually transferred to the employee. In practice, for administrative reasons, many multinational companies calc

Germany – Shares acquired at a reduced price -Federal Court Decision regarding valuation
Jan 01,2015

The Federal Tax Court (BFH) recently considered whether the acquisition of shares at a reduced price represents employment income. Although certain elements of the Court’s decision were consistent with prior case law, the BFH seems to have departed from its previous position on the timing of the valuation of the benefit.

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