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Global Stock Plans > Development

Global Equity Compensation Legislative Updates - Q1 2020
May 13,2020

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

Recent Legislative Updates - March 2019
Apr 05,2019

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

Recent Legislative Updates - January/February 2019
Mar 06,2019

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

Recent Legislative Updates - October 2018
Nov 12,2018

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

Recent Legislative Updates - August-September 2018
Sep 28,2018

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

Recent Legislative Updates - July 2018
Aug 02,2018

PwC's recent summary of global developments impacting stock plans.

Recent Legislative Updates - June 2018
Jun 29,2018

PwC's recent summary of global developments impacting stock plans.

Recent Legislative Updates - May 2018
May 31,2018

PwC's recent summary of developments impacting stock plans around the world.

Recent Legislative Updates - April 2018
Apr 30,2018

PwC's recent summary of developments impacting stock plans around the world.

Recent Legislative Updates - March 2018
Mar 22,2018

PwC's recent summary of developments in Belgium, Denmark, and New Zealand.

Recent Legislative Updates - February 2018
Mar 02,2018

PwC's summary of recent developments in France, India, and Turkey.

Recent Legislative Updates - January 2018
Jan 20,2018

PwC's summary of recent developments in the EU.

Recent Legislative Updates - December 2017
Dec 21,2017

PwC's summary of recent developments in Poland, Romania, Russia, and the UK.

Recent Legislative Updates - October/November 2017
Nov 20,2017

PwC's summary of recent developments in France, New Zealand, and the Philippines.

Recent Legislative Updates - September 2017
Sep 29,2017

PwC's summary of recent developments in the Philippines and the UK.

Recent Legislative Updates - July/August 2017
Aug 29,2017

PwC's summary of recent developments in Israel, Poland, and Paraguay.

Removal of Main Residence Exemption for Non Residents
Jul 27,2017

This development covers draft legislation that has been released regarding the 2017 budget announcement that non-residents of Australia will be denied access to the main residence exemption for captial gains tax purposes.

The SEC's Pay Ratio Disclosure Rule - Strategies for Dealing with Non-US Employees
May 31,2017

This client alert briefly summarizes the key provisions of the SEC's final pay ratio disclosure rule and focuses on the limited exemptions provided for non-US employees. Invoking these exceptions will likely be difficult in practice. Companies should, however, generally be able to take steps to gather the necessary information relating to their non-US employees.

Good News - Tax Qualified Free Share Awards - Social Contribution Refund?
May 10,2017

A recent decision of the French Constitutional Court has held that employer social contribution payments made at grant on certain tax qualified free share awards may be able to be reclaimed if the award fails to vest.

Recent Legislative Updates - April 2017
Apr 24,2017

Recent Developments in Chile, Colombia, and the United Kingdom.

UK Launches Mandatory Gender Pay Gap Reporting
Apr 06,2017

The UK has implemented a mandatory gender pay reporting regime, which requires large employers (companies with 250 or more employees who work in or have a sufficiently close connection with the UK) to publish annual reports containing detailed data on their gender pay gap.

Recent Legislative Updates - February 2017
Feb 23,2017

Recent developments impacting stock compensation in Belgium, Chile, Colombia, Croatia, India, Italy, New Zealand, Sweden, the UAE, and the UK.

Recent Legislative Updates - January 2017
Jan 30,2017

Recent developments impacting stock compensation plans in Belgium, Chile, Croatia, France, Korea, Romania, and the UK.

Recent Legislative Updates - December 2016
Jan 06,2017

Recent tax developments in Chile, Colombia, and the Netherlands.

Clients and Friends Newsletter - September 2014
Sep 28,2014

Recent developments impacting stock compensation in Belgium, China, New Zealand, Saudi Arabia, United Kingdom and Venezuela.

New requirements on income derived from the exercise of stock options
May 31,2011

On March 4, 2011 new Spanish Law – Spain’s Sustainable Economy Law 2/2011 (Ley de Economía Sostenible) (“the Law”) – was introduced. This new law includes an “additional provision” into the Spanish Personal Income Tax Act, whereby the exercise of stock options granted annually will not benefit from the 40% tax reduction contained in the Act.

Update to the Changes to Post-Termination PAYE Withholding Requirements
Apr 01,2011

Her Majesty’s Revenue and Customs (HMRC) amended the Pay As You Earn (PAYE) Regulations, with effect from April 6, 2011 to increase tax withheld on all payments made after employment has ceased and leaver form P45 has been issued to the employee. 

Update on Disguised Remuneration
Apr 01,2011

The publication of the UK Finance Bill has revealed significant changes to the disguised remuneration proposal when compared with the first draft of the legislation released on December 9, 2010. For the most part, the changes contained in the Finance Bill give effect to carve-outs. While these carve-outs are welcomed, the scope of the legislation has also been widened in a number of respects and there are still many grey areas.