Recent Legislative Updates - July 2012 Edition

Global Equity Compensation Newsletter

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


Global Equity Compensation Newsletter