Recent Legislative Updates

February 2013


In this issue:

  • France—Constitutional Court strikes down 75% tax rate; French Parliament passes new laws
  • Japan—2013 tax reform proposal may impact globally mobile employees
  • Luxembourg—New Luxembourg Circular covering the tax treatment of stock options
  • Switzerland—New draft circular letter on equity-based compensation
  • United Kingdom—New HMRC response arrangement for technical queries
  • United Kingdom—UK OTS recommendations regarding non-tax favored share plans

Global Equity Compensation Newsletter

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