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Results: 1-10 of 13,919

Singapore Signs the BEPS MLI - the Key Changes and What They Mean for You
  • Baker McKenzie
  • Singapore
  • June 23 2017

On 7 June 2017, Singapore joined 67 other countries in becoming a signatory to the Multilateral Convention to Implement Tax Treaty Related Measures to


Belgium Expands Scope of Stock Exchange Tax
  • Baker McKenzie
  • Belgium
  • June 22 2017

The Belgium Stock Exchange Tax was expanded effective January 1, 2017. Under the expanded regime, the tax also applies to share disposals and


Tax Deduction for Equity Awards Without Recharge Arrangement
  • Baker McKenzie
  • Colombia
  • June 22 2017

Historically, a corporate tax deduction for the cost of equity awards granted to employees in Colombia by a non-Colombian parent company was available


New EU Prospectus Regulation to Replace the EU Prospectus Directive
  • Baker McKenzie
  • European Union
  • June 22 2017

As reported previously, the relevant EU authorities decided at the end of 2016 that a new EU Prospectus Regulation will replace the EU Prospective


Connecticut’s Taxation of Former Resident’s Options - Reminder for Employers with Mobile Employees
  • Baker McKenzie
  • USA
  • June 22 2017

Employees today are increasingly mobile and companies that grant equity or have deferred compensation programs are faced with complex withholding and


Quebec Stock Option Deduction Increased to 50 for Large Companies
  • Baker McKenzie
  • Canada
  • June 22 2017

Provided certain conditions are met, employees may exclude 50 of the spread at option exercise for both federal and provincial tax purposes


Private Companies Benefit From Expansion of Definition of Stock Option Plan
  • Baker McKenzie
  • Romania
  • June 22 2017

Effective January 1, 2017, Romanian legislation expanded the definition of "stock option plan" to include equity awards settled with shares not listed


Potential Changes to Japanese Securities Filing Obligations
  • Baker McKenzie
  • Japan
  • June 22 2017

The Japanese Financial Services Agency (FSA) recently concluded that a company's offer of RSUs to its Japanese employees was a securities offering


HMRC Confirms No Grossing Up Tax Charge Applies on PAYE Defaults Where Enforceable Indemnification Provisions in Place
  • Baker McKenzie
  • United Kingdom
  • June 22 2017

Tax withholding in the UK takes place through the Pay-As-You-Earn (PAYE) system. The local subsidiary must calculate and pay to Her Majesty's Revenue


Statutory employment law changes that will come into force on 1 July 2017
  • Baker McKenzie
  • Singapore
  • June 22 2017

From 1 July 2017 onwards, the following changes will come into force: Pro-family leave entitlements Shared parental leave: Mothers will have the