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Employee stock plans 2012: year-end international reporting requirements

Jones Day
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Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
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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

Employee stock plans 2012: mid-year international reporting requirements

Jones Day
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Australia, China, India, Portugal, United Kingdom
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July 26 2012

Employers are subject to annual reporting requirements with respect to all equity grants to Australian employees

Tax deferral on reinvestment by China holding company restored

Jones Day
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China
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December 21 2011

On December 8, 2011, the Ministry of Commerce and the State Administration of Foreign Exchange jointly issued the Notice on Further Improvement of Administration of Foreign Invested Holding Company, Shang Zi Han 2011 No. 1078

Application of special tax formula for employees of lower tier subsidiaries expanded

Jones Day
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China
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September 12 2011

The State Administration of Taxation in China recently issued Tax Bulletin No. 27, which became effective on May 1, 2011 ("Bulletin 27"

China unifies city maintenance and construction tax and education surcharge for domestic and foreign invested enterprises

Jones Day
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China
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November 11 2010

On October 18, 2010, the State Council issued the Notice on Unification of City Maintenance and Construction Tax and Education Surcharge for Domestic Enterprises, Foreign Invested Enterprises, and Foreign Individuals, Guo Fa (2010) No. 35

China collects tax on indirect equity transfer

Jones Day
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China, Hong Kong
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June 16 2010

Recently, Jiandu City State Tax Bureau in Jiangsu Province, China, collected RMB173 million (US$25.4 million) on capital gain on an indirect transfer of 49 percent equity interest in a Chinese company

China clarifies rule on foreign tax credits

Jones Day
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China
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January 13 2010

According to China Corporate Income Tax Law ("CIT Law"), a China resident enterprise is subject to China Corporate Income Tax ("CIT") on its worldwide income

China may tax indirect transfer of shares in Chinese companies

Jones Day
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China
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December 30 2009

On December 10, 2009, the State Administration of Taxation issued the Notice on Strengthening the Administration of Corporate Income Tax Concerning Equity Transfer for Nonresident Enterprises, Guo Shui Han 2009 No. 698 (the "Notice"

Special-purpose companies holding investments in China may not be protected by tax treaties

Jones Day
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China
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November 10 2009

Many multinational corporations set up holding companies in favorable jurisdictions to hold equity investments in China

China clarifies tax treatment of equity-based incentive compensation

Jones Day
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China
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September 17 2009

On August 24, 2009, the State Administration of Taxation (the "SAT") issued the Notice on Individual Income Tax Issues Concerning Stock Incentives, Guo Shui Han 2009 No. 461

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Search results

Employee stock plans 2012: year-end international reporting requirements

Employee stock plans 2012: mid-year international reporting requirements

Tax deferral on reinvestment by China holding company restored

Application of special tax formula for employees of lower tier subsidiaries expanded

China unifies city maintenance and construction tax and education surcharge for domestic and foreign invested enterprises

China collects tax on indirect equity transfer

China clarifies rule on foreign tax credits

China may tax indirect transfer of shares in Chinese companies

Special-purpose companies holding investments in China may not be protected by tax treaties

China clarifies tax treatment of equity-based incentive compensation

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