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Global Stock Plans > Article

The Global Equity Matrix
Jun 17,2020

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.

Keys to Tax Compliance Readiness When a US Nonresident Director Joins a US Board
Aug 31,2017

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.

Tax-Qualified Plans – Blessing or Curse?
Aug 22,2017

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.

Ongoing Brexit Uncertainty - Our Survey Says...
Jun 30,2017

It has been a year since the Brexit referendum, yet a great deal remains unknown. Baker McKenzie asked what impact this uncertainty is having on skilled workers from EU27 countries who are living and working in the UK.

The Equity Equation: What to do when your Board goes global
May 10,2016

We are seeing an accelerating trend among U.S. companies to add nonU.S. residents to their Board of Directors. This makes sense: as more and more companies "go global" and expand in ever more countries, their Boards should reflect the global nature of the company.

The Equity Equation: New Data Privacy Turmoil
Nov 18,2015

As has been widely reported (see Baker & McKenzie client alert), the European Court of Justice (ECJ) invalidated the EU/US Safe Harbor Program which allowed transfers of personal data of EU/EEA residents to U.S. companies that registered under the program. Generally, such transfers are allowed only if a permissible ground exists, and the Safe Harbor Program was a convenient ground for many U.S. companies doing business in the EU/EEA. By invalidating the program, these companies are now forced to rely on other grounds, such as the data subject's express consent or Model Agreements between the transferring and receiving entity.

Global Equity Compensation Considerations in an Inversion Transaction
Aug 31,2014

An "inversion transaction" is a corporate restructuring under the terms of which an existing corporation moves its corporate headquarters from one country (i.e., U.S.) to another, (i.e., Ireland) usually by inserting into its corporate structure a new parent corporation above the existing parent company. In most instances, the corporation's shares remain listed on a recognized stock exchange throughout the restructuring. This articles covers some of the key points with respect to global equity awards that you should understand if your corporation is considering an inversion transaction.

Taxation of Restricted Shares for Internationally Mobile Employees
Jun 01,2014

The UK 2014 Finance Bill has proposed significant amendments to the taxation of share awards for internationally mobile employees. Subject to enactment of the Finance Bill, the new rules will apply to all share vestings and option exercises occurring on or after 6 April 2015 (irrespective of the date on which the award was granted).

Blame it on Switzerland
May 27,2014

If we are looking at significant trends in 2013 affecting equity compensation programs, then the rise of foreign asset and account reporting obligations will have to be one of them. And Switzerland is to blame for it, sort of.

White Paper on Beneficiary Designations in Equity Plans
Oct 31,2012

The purpose of this white paper is to highlight the problems with using beneficiary designations in equity plans.

Further Details on Disguised Remuneration Proposal
Mar 01,2011

On December 9, 2010 the UK Government published draft legislation aimed at capturing what they described as “disguised remuneration”. These measures were principally intended to capture tax avoidance using, for example: employee trusts, where loans to employees are used to reduce tax on employment income (often known as Family Benefit Trusts (FBTs)) and funded unapproved pension schemes (often known as Employer-Financed Retirement Benefit Schemes (EFRBS)).