Recent Legislative Updates - January 2013 Edition

Global Equity Compensation Newsletter

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