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ARGENTINA
Foreign Exchange Controls Require Set Up of Dual Accounts
AUSTRALIA
AUSTRIA
BELGIUM
BRAZIL
CANADA
Non-Resident Trust Rules: Impact on Global Share Plans
CHILE
CHINA
17/05/2007 Interpretation and Implementation Notice for DTA between Mainland China and Hong Kong
CZECH REPUBLIC
Taxation of Employee Stock Options
DENMARK
EGYPT
FINLAND
17/08/07 Employee Leasing Notice Reporting Requirement
Corporate Tax Deduction for Stock Based Incentives - Newly Issued Shares Versus Market Purchased Shares
FRANCE
A Bill for the Development of Employee Profit Sharing and Share Ownership has been introduced
New Bill on Employee Stock and Tax Favorable Savings Plan
Recent Developments in France
GERMANY
GREECE
HONG KONG
09/08/07 IRD Ruling on Restricted Stock Shares
09/08/07 IRD Ruling on Restricted Stock Shares
02/08/07 Recent Hong Kong Inland Revenue Board of Review Decisions
26/07/07 Source of Employment Updated for DIPN No.10
Hong Kong Inland Revenue Department Clarifies Corporate Tax Treatment On Equity Compensation
INDIA
India’s Fringe Benefit Tax – considerations in accounting
10/07/07 Supreme Court Ruling on Creation of Permanent Establishment
Proposed Legislation on the Taxation of Employee Stock Option Plans
Update on the Proposed Legislation on the Taxation of Employee Stock Option Plans
Amendment to taxation of Employee Stock Option Plans Increases tax burden to Employers
Proposed Legislation on the Taxation of Employee Stock Option Plans
Tax Regulations on Employee Stock Option Plans in India
INDONESIA
IRELAND
Implications of the Finance Bill 2008 to Incentive Schemes
06/06/2007 New Tax Rules for Options Granted to Internationally Mobile Employees
ISRAEL
ITALY
Capital Gain Reform
Update on Taxation of Stock Options Granted at Normal Value
Stock Options Exercised in 2006 can be subject to three Different Tax Regimes
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JAPAN
MEXICO
NETHERLANDS
NEW ZEALAND
New Transitional Resident Rules
NORWAY
PHILIPPINES
POLAND
PORTUGAL
RUSSIA
Costs Deductible Upon Sale of Shares
SAUDI ARABIA
SINGAPORE
Tax Deduction for Stock-Based Compensation which are Settled with Treasury Shares
SLOVAK REPUBLIC
SOUTH AFRICA
SPAIN
SWEDEN
Proposal to Change Swedish Rules On Exit Taxation of Stock Options
SWITZERLAND
18/06/2007 Occupational Benefits- Restriction on Cash Payment when Leaving Switzerland
TAIWAN
17/07/2007 Incentives for Attracting Foreign Professionals
01/06/2007 Delay in Inclusion of Income Sourced Overseas in IBT Calculation
THAILAND
UNITED KINGDOM
Share Plan Reporting - New Online Process and Forms Released
National Insurance and Capital Gains Exemption Thresholds Increased for the 2007/2008 Tax Year
Income Tax and National Insurance Changes for 2008 and 2009
US
Rules Change Regarding Equity Incentive Income Sourcing for New York Tax Treatment of Non-Residents
Did you know? - The IRS Focuses on Backdated Stock Options and §409A Issues for Large to Mid-Size Businesses
Differences Between Interational Financial Reporting Standards 2: Share-Based Payment & United States Generally Accepted Accounting Principles
Treatment of Stock Rights under the Section 409A Final Regulations
VENEZUELA
VIETNAM
21/06/2007 PIT Treatment of Shares Awarded to Employees
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