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Results 1 to 5 of 6



Tax Court: stock-based compensation costs need not be included in international costsharing arrangements- the stunning Altera case

USA - August 6 2015 Employee stock options are an important part of compensation—both as income to the executives and as a deduction for the employer. But when stock…

Co-authors: Susan P. Serota, William E. Bonano.


Deadlines coming for multinationals’ retirement plans and U.S. taxpayers with foreign financial interests

USA - April 15 2014 In 2010, the U.S. enacted a sweeping change in enforcement of its tax laws on foreign financial interests, the Foreign Account Tax Compliance Act…

Co-authors: Susan P. Serota.


US investment funds may be entitled to refunds of EU tax withholding on dividends

European Union, France, USA - June 27 2012 In a recent ruling, the European Court of Justice determined that France may no longer require 30% withholding on dividends paid to non-resident investment funds meeting the requirements of a UCIT because it does not withhold on such funds if they are domestic.

Co-authors: Susan P. Serota.


FATCA creates new issues for cross-border stock and other incentive compensation plans

USA - March 22 2012 When a multinational company implements product deployment, research, sales expansion and manufacturing on an international basis, it may want a unified approach to compensation incentives covering both U.S. and other foreign executives.

Co-authors: Susan P. Serota.


New FATCA regulations solve some issues for pension plans, but other problems remain

USA - March 22 2012 For multinational companies, it is increasingly common to move key employees in and out of different countries – a practice that can trigger a variety of issues.

Co-authors: Susan P. Serota.

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