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Results: 1-10 of 12

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

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

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

Taxation of gains and benefits resulting from the grant of stock options and other stock plans in an international context

  • Landwell
  • -
  • France
  • -
  • May 16 2012

Two tax instructions dated March 2, 2012 (BOI 5B-10-12 and BOI 14A-3-12) clarify the method of taxing gains and employment benefits resulting from stock grants realized by French tax residents or by non French tax residents who are, or were, in an international mobility situation at any moment between the grant date and the taxable event

Time to start withholding income taxes for outbound transferees?

  • Baker & McKenzie
  • -
  • France
  • -
  • December 22 2011

As we recently reported in our third quarter Clients & Friends newsletter, we await the French tax administration's guidelines on the new income tax withholding obligation in force since April 2011 for equity awards held by certain non-French tax residents

Recent developments for the Third Quarter 2011

  • Baker & McKenzie
  • -
  • Belgium, China, France, Germany, India, Israel, Italy, Japan, United Kingdom, USA
  • -
  • December 2 2011

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

The treatment of French tax-favoured awards recent developments

  • Freshfields Bruckhaus Deringer LLP
  • -
  • France
  • -
  • June 13 2011

The approval requirements for granting tax-favoured share awards and options in France have been the subject of some uncertainty

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

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

Change of treatment of French tax-favoured options requirement for shareholder approval

  • Freshfields Bruckhaus Deringer LLP
  • -
  • France
  • -
  • December 9 2010

There have been some recent changes in the way the French tax authorities are applying the rules regarding tax-favoured share awards and options (awards) granted by non-French companies to French employees

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