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CMS international guide to pensions

  • CMS Cameron McKenna
  • -
  • Austria, Belgium, Bosnia and Herzegovina, Bulgaria, China, Croatia, Czech Republic, France, Germany, Hungary, Italy, Netherlands, Poland, Portugal, Romania, Russia, Serbia, Slovakia, Spain, Switzerland, Ukraine, United Kingdom
  • -
  • November 20 2014

Pension provision varies significantly across Europe, with both the types and structures of pensions available changing considerably from country to

Stock options in an international context: treatment of an indemnity for waiving stock options, received by a corporate officer within the meaning of the tax treaty between France and the United Kingdom

  • Baker & McKenzie
  • -
  • France
  • -
  • August 15 2014

In its October 4, 2013 decision, no. 351065, Mr. Clive Worms, the French Administrative Supreme Court reiterated that, under domestic tax law, an

Research Tax Credit (“RTC”): employees’ incentive and profit-sharing plans may be definitively taken into account in eligible expenses

  • Baker & McKenzie
  • -
  • France
  • -
  • June 12 2014

Taking into account incentive and profit-sharing plans in staff expenses related to researchers and research technicians for calculating the research

French regime found discriminatory toward non-French nonprofit organizations

  • Jones Day
  • -
  • France
  • -
  • June 3 2014

In February 2009, the Conseil d'Etat decided that certain foreign nonprofit organizations ("Foreign NFP"), including foreign pension funds, should

Round-up: the highs and lows of 2013

  • White & Case LLP
  • -
  • European Union, France, United Kingdom, USA
  • -
  • December 23 2013

This article highlights a few of the key stories of interest over the last year, including developments in the French bill adopted by the French

Recent developments affecting global stock plans

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • France, Philippines, Singapore, United Kingdom
  • -
  • July 25 2013

As noted in Pillsbury's May 12, 2011 Advisory, Going Global with US Employee Stock Plans, sponsors of global stock plans must navigate a host of

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

New legal provisions of the French Finance Act 2013

  • Jones Day
  • -
  • France
  • -
  • April 25 2013

The French Finance Act 2013 (the "Finance Act") has made important amendments to the treatment of social security contributions paid in respect of

Finance Act amends taxation of stock options

  • Reed Smith LLP
  • -
  • France
  • -
  • February 11 2013

France's new 2013 Finance Act (Law 2012-1509) has completely amended the tax and social contribution regimes for stock options and restricted stock

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