Recent Legislative Updates - Summer 2011 Edition

Global Equity Compensation Newsletter

In This Issue:

  • China - Individual Income Tax (IIT) reform impacts share based compensation/IIT tax rate reform impacts high income earners
  • Denmark - Potential uncertainty of the timing of restricted stock unit (RSU) taxation
  • France - Confirmation on qualified plan term restrictions for US Issuers
  • Ireland - Changes to PRSI impact equity remuneration
  • Japan - Expansion of securities law exemption to second tier entities
  • Korea - Unemployment insurance due on equity income
  • Netherlands - Potential extension of the "30%-ruling" to expatriate income/New board of director rules for Dutch Corporations
  • Poland - Potential tax deferral on equity awards
  • United States - Proposed 162(m) regulations affect equity disclosure
  • Certified Equity Professional Institute Discount - Available for November 2011 Exam


Global Equity Compensation Newsletter