In this issue:
- Denmark - Changes in Danish tax rules regarding expatriates may affect the field of share based remuneration
- France - Proposed changes to the income and social tax treatment of qualified stock option and free share awards
- Malaysia - Proposed 2013 budget may limit corporate tax deductions for chargebacks of equity award costs
- Paraguay - Personal Income Tax Obligations Re-enacted
- United Kingdom - HMRC confirms availability of electronic NIC elections
- United States - 2013 Social Security Wage Base Increase Announced
