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.
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)).
Trends in Global Stock Plans
Global Year-End Reporting
Foreign ESPP Procedures
Nuggets of Wisdom in the CEP Institute’s Global Equity GPS
Get a Handle on Mobility Tax Compliance!
Focus on the growing definition of mobility and more complex global tax issues
This is an informal survey of practices surrounding Global Stock Plans.
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