In This Issue:
- Brazil - New accounting rules may impact the tax treatment of equity awards
- Denmark -
- Danish High Court denies corporate tax deduction for costs associated with exit bonuses
- Strengthened focus on employer obligations in connection with equity-based compensation - France - Expected tax increase on qualified stock options and free share awards
- Ireland - Final legislation removing the social tax employer withholding obligation on stock option income
- Japan - Amended Annual Disclosure Regulations in connection with security offerings
- United Kingdom -
- UK General Anti-Abuse Rule
- Real-Time Information - new employer reporting requirements
- Proposed changes to UK approved share plans
