Global Equity Compensation Newsletter: Apr - May 2019

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May 2019

Overview

This issue addresses recent tax and regulatory changes in various jurisdictions:

  • Ukraine -  Liberalization of foreign exchange rules will simplify operation of equity compensation plans
  • United Kingdom – Employee social security benefits for EU employees remain the same between the UK and other EU countries at least until the new Brexit date of October 31, 2019
  • United Kingdom – Online annual share plan return due July 6, 2019
  • United States –  IRS releases guidance on Section 83(i) elections to defer taxation on qualified stock in Notice 2018-97

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