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Results: 1-10 of 26

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

Compensation paid for the contractual breach of an employment contract

  • Hogan Lovells
  • -
  • France
  • -
  • October 31 2012

In principle, compensation paid for the contractual breach of an employment contract is exempt from French income tax if the employee is not entitled to a pension of a legally binding regime

More proposed changes affecting taxation of French employees

  • Baker & McKenzie
  • -
  • France
  • -
  • October 30 2012

The French National Assembly recently adopted a draft of the 2013 Finance Bill (“Bill”) which proposes to increase taxes for French residents in several ways, including by changing the tax treatment of French-qualified awards

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