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Brave New World: Withholding in Shares After Changes to ASC 718
  • Baker & McKenzie
  • USA
  • November 29 2016

Many companies are considering changing their tax withholding practices after FASB modified the accounting rules for share-based awards (ASC 718). For

Doing Business in Australia
  • Baker & McKenzie
  • Australia, Global, Hong Kong, OECD, USA
  • September 7 2016

The Commonwealth of Australia comprises a federation of six States: New South Wales, Queensland, South Australia, Tasmania, Victoria and Western

The Importance of Compliance with the Central Provident Fund Act (Cap.36)
  • Baker & McKenzie
  • USA
  • June 30 2016

On 1 June 2016, the Central Provident Fund ("CPF") Board ("Board") released a press release stating it has recovered about SGD 516 million in CPF

5 Steps To An Anti-Corruption ‘Culture Of Compliance’
  • Baker & McKenzie
  • USA
  • June 15 2016

The purpose of this article is to consider how a corporation can create and maintain an anti-corruption "culture of compliance." This is an

Industry Groups File Lawsuit Challenging the Department of Labor’s Fiduciary Rule
  • Baker & McKenzie
  • USA
  • June 10 2016

Nine industry groups, including SIFMA and the U.S. Chamber of Commerce, recently filed a lawsuit in Texas challenging the Department of Labor’s

Clients & Friends Newsletter - April 2016
  • Baker & McKenzie
  • United Kingdom, USA, Vietnam, Israel, OECD, Romania, Russia, Spain, Sweden, Australia, Belgium, Canada, China, Denmark, European Union, Argentina
  • April 30 2016

On December 17, 2015, the Argentine Central Bank issued Communication “A” 5850 which lifts several exchange control restrictions and allows

Global Equity Matrix - April 2016
  • Baker & McKenzie
  • United Kingdom, USA, Vietnam, Switzerland, Taiwan, Thailand, Turkey, Ukraine, United Arab Emirates, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Peru, Philippines, Poland, Portugal, Russia, Saudi Arabia, Malaysia, Mexico, Morocco, Netherlands, New Zealand, Norway, India, Indonesia, Ireland, Israel, Italy, Japan, Egypt, Finland, France, Germany, Hong Kong, Hungary, Canada, Chile, China, Colombia, Czech Republic, Denmark, Argentina, Australia, Austria, Belgium, Brazil
  • April 28 2016

Tax on spread at exercise. Tax on sale. A bank tax may apply to transfer of funds made in connection with employee stock plans. A personal assets tax

Clients & Friends Newsletter- February 2016
  • Baker & McKenzie
  • Belgium, South Africa, Spain, USA, China, European Union, India, Morocco, Romania, Saudi Arabia
  • February 9 2016

Effective 1 January 2016, the Belgian government adopted new legislation that imposes a 33 capital gains tax (referenced locally as the "speculation

Israeli Tax Nightmare?
  • Baker & McKenzie
  • Israel, USA
  • February 5 2016

In December 2015, the Tel Aviv District Court issued a ruling (the "Kontera decision") that could have significant implications for companies that

(Leave of) Absence Makes the Heart Grow Fonder?
  • Baker & McKenzie
  • USA
  • December 28 2015

It is not uncommon for an equity plan or a leave of absence policy to provide that vesting of awards will be suspended during any unpaid leave of