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Results: 1-10 of 42

General counsel update

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • June 17 2011

This is the twenty-fifth in our series of general counsel updates which aim to summarise major developments in key areas

Recent developments for the first quarter 2013

  • Baker & McKenzie
  • -
  • Australia, Canada, European Union, France, Germany, Ireland, Israel, Japan, New Zealand, Romania, Russia, Singapore, Switzerland, Turkey, United Kingdom, USA
  • -
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter

Impact of revised HM Revenue & Customs guidance on Mansworth v Jelley

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • August 4 2009

On 12 May 2009 HM Revenue & Customs (HMRC) published revised guidance on its interpretation of the decision in Mansworth v Jelley

Budget 2012 - employee share scheme aspects

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • March 21 2012

The Budget contained only good news for employee share schemes, although nothing of immediate value

Recent developments for the first quarter 2011

  • Baker & McKenzie
  • -
  • Australia, China, Costa Rica, France, India, Ireland, Israel, Malaysia, Mexico, Morocco, Russia, Slovakia, Spain, United Kingdom, USA
  • -
  • May 10 2011

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

New UK authorised fund regime for tax transparent vehicles

  • Dechert LLP
  • -
  • United Kingdom
  • -
  • December 1 2010

On 23 November 2010, the Financial Secretary to the Treasury announced that the Government intends to launch a new authorised fund regime for tax transparent vehicles, in order to take advantage of the master-feeder fund structure across the EU, which is a key feature of the UCITS IV Directive, and for use as a preferred structure for cross-border pooling of pension funds, and possibly also for life insurance funds

UK: pensions update August 2013

  • Clifford Chance LLP
  • -
  • United Kingdom
  • -
  • August 30 2013

Changes made to the Takeover Code which came into effect on 20 May 2013 give pension scheme trustees of funded defined benefit schemes a Greater say

Incentivising executives - joint ownership plans and the tax benefits

  • Fasken Martineau DuMoulin LLP
  • -
  • United Kingdom
  • -
  • June 2 2009

Capital gains tax (CGT) is currently charged at a flat rate of 18 per cent

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

Capital gains tax reforms impact on employee share plans

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • May 23 2008

Significant changes to the UK capital gains tax (CGT) regime were announced in the Pre-Budget Report in October 2007