Recent legislative updates

April 2014


This month's issue addresses recent tax and legal changes in various jurisdictions, namely:

  • Australia—ATO releases draft ruling on Employee Remuneration Trust arrangements
  • Australia—2014 employee share scheme reporting deadline approaching
  • Australia—Payroll Tax compliance obligations with equity awards
  • Chile—Changes proposed to tax legislation concerning equity awards
  • China—Shanghai SAFE changes quarterly reporting requirements
  • France—New rules for qualified free shares
  • Italy—New foreign asset reporting threshold
  • United Kingdom—Impact of 2014 Budget for employers and employees
  • United States—Clawbacks 2013 proxy disclosure study

Global Equity Compensation Newsletter

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Amy Lynn Flood

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