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 recent summary of global developments impacting stock plans.
PwC's recent summary of developments impacting stock plans around the world.
PwC's recent summary of developments in Belgium, Denmark, and New Zealand.
PwC's summary of recent developments in France, India, and Turkey.
PwC's summary of recent developments in the EU.
PwC's summary of recent developments in Poland, Romania, Russia, and the UK.
PwC's summary of recent developments in France, New Zealand, and the Philippines.
PwC's summary of recent developments in the Philippines and the UK.
PwC's summary of recent developments in Israel, Poland, and Paraguay.
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.
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.
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 Developments in Chile, Colombia, and the United Kingdom.
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 developments impacting stock compensation in Belgium, Chile, Colombia, Croatia, India, Italy, New Zealand, Sweden, the UAE, and the UK.
Recent developments impacting stock compensation plans in Belgium, Chile, Croatia, France, Korea, Romania, and the UK.
Recent tax developments in Chile, Colombia, and the Netherlands.
Recent developments impacting stock compensation in Belgium, China, New Zealand, Saudi Arabia, United Kingdom and Venezuela.
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.
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.
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.