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
