Global equity compensation legislative update October November 2019

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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

Contact us

Craig O’Donnell

Principal, Practice area leader, PwC US

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