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Latest Developments

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.

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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)).

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Trends in Global Stock Plans
Mar 06,2014
Jennifer Namazi

Trends in Global Stock Plans

Global Year-End Reporting
Jan 19,2012
Jennifer Namazi

Global Year-End Reporting

Foreign ESPP Procedures
Dec 19,2011
Robyn Shutak

Foreign ESPP Procedures

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Webcasts

Ten Global Gotchas
Jun 12,2019

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

Build Your Mobility Tax Compliance Program
Mar 13,2019

Get a Handle on Mobility Tax Compliance!

Mobility & Equity - The Deep Dive
May 23,2018

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

Podcasts

Surveys & Studies

NASPP Quick Survey: Global Stock Plans
Sep 01,2010

This is an informal survey of practices surrounding Global Stock Plans.

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The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.

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