Recent Legislative Updates

January 2013


In this issue:

  • Canada - Tax Court ruling permits corporate tax deduction for treasury shares
  • Ireland - Double taxation relief for withholding on RSU income for Irish residents
  • Malaysia - Possible changes to filing requirements for employee share plans
  • Netherlands - Clawback legislation adopted by Dutch Parliament
  • Philippines - Stock options granted to certain employees may be subject to fringe benefits tax
  • United Kingdom - Draft 2013 Finance Bill provides changes impacting share plans and internationally mobile staff
  • United States - Congress passes fiscal cliff agreement to extend certain business and individual tax provisions

Global Equity Compensation Newsletter

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Scott Olsen
US Human Resource Services Leader
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