Recent Legislative Updates

October 2013

Overview

 

In this issue:

  • Brazil - Federal court exempts stock option transactions from social security contributions
  • Canada - New non-resident trust rules and global equity plans
  • Canada - The Transalta Case: Can stock plans be deductible in Canada?
  • France - French Supreme Tax Court decision rendered regarding the nature of stock option gains generated by stock granted before June 20, 2007 (Pre-TEPA grants)

Global Equity Compensation Newsletter

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Amy Lynn Flood

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