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Results: 1-10 of 20

Recent developments for the Fourth Quarter 2009

  • Baker & McKenzie
  • -
  • Australia, China, Denmark, Estonia, France, Hungary, India, Israel, Italy, Jersey, New Zealand, Peru, Poland, Qatar, Russia, Slovakia, South Africa, Spain, Sweden, United Kingdom, USA, Vietnam
  • -
  • February 17 2010

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

Recent developments for the Third Quarter 2010

  • Baker & McKenzie
  • -
  • Canada, China, Estonia, European Union, France, Ireland, Japan, Mexico, Portugal, Russia, Turkey, United Kingdom, USA, Venezuela, Vietnam
  • -
  • December 16 2010

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

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

July 6 deadline approaching for UK equity award tax reports

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • June 2 2011

Companies offering equity awards to employees in the UK should be aware that certain year-end returns need to be filed with the UK tax authorities (known as HMRC) by July 6, 2011 for the tax year ended April 5, 2011

HMRC clarifies what can constitutue an "arrangement"

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • January 26 2012

HMRC has updated its technical page in the Registered Pension Schemes Manual setting out what an "arrangement" is for the purposes of the tax rules for registered pension schemes

HMRC publishes guidance on "fixed protection" in relation to lifetime allowance

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • January 26 2012

The lifetime allowance is to be reduced from £1.8 million to £1.5 million with effect from 6 April 2012

High Court confirms that pension reciprocation plans are invalid

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • January 26 2012

The High Court has held, in Dalriada Trustees Limited v Faulds and others, that pension reciprocation plans, which sought to allow early access to pensions savings by giving scheme members the chance to borrow from members of other pension schemes, are invalid and that no further loan payments can be made under such PRPs

Recent developments for the second quarter 2012

  • Baker & McKenzie
  • -
  • Argentina, Belgium, China, European Union, France, India, Ireland, Israel, Japan, Malaysia, United Kingdom, USA
  • -
  • September 10 2012

Summer usually brings a lull in stock plan activity as companies complete the proxy season, say-on-pay votes and plan amendments

Selected international tax & legal consequences

  • Baker & McKenzie
  • -
  • Argentina, Australia, Austria, Belgium, Brazil, Canada, Chile, China, Colombia, Czech Republic, Denmark, Finland, France, Germany, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Malaysia, Mexico, Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, United Kingdom
  • -
  • August 10 2012

The August 2012 issue includes a summary of selected international legal and tax consequences for employee stock options, employee stock purchase rights, and employee restricted stock and restricted stock units in nearly 40 countries

UK pension schemes will be protected from FATCA

  • Baker & McKenzie
  • -
  • United Kingdom, USA
  • -
  • November 12 2012

HMRC has published a consultation paper on the implementation of the UK-US FATCA Agreement (the "Agreement") which was signed on September 12, 2012