Global equity compensation legislative update October November 2019
Overview
This issue addresses recent tax and regulatory changes in various jurisdictions:
- Argentina – New foreign exchange control restrictions
- Australia – Employee Share Trust ‘sole activities’ test under ATO’s new guidance
- Chile – New tax reform proposal
- Costa Rica – Tax reform updates and introduction of new VAT and capital gains tax on share transfers
- Georgia – Introduction of special regime of the International Company
- UK – HMRC confirms its position on reporting net settled share awards
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