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FASB Update to ASC 718 Raises Questions About Methods for Withholding on Equity Awards
  • Baker McKenzie
  • USA
  • January 9 2017

Compensation & Fringe Benefits FASB Update to ASC 718 Raises Questions About Methods for Withholding on Equity Awards Authors: ANNE BATTER, ERIC


Time to Revisit Code Section 457A? Is Your Deferred Compensation Plan Required to Make Mandatory Distributions in 2017?
  • Baker McKenzie
  • USA
  • January 1 2017

Code Section 457A was enacted to address "offshore deferred compensation" and includes a transitional rule which exempts deferrals of compensation


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


Global equity services clients & friends newsletter - October 2016
  • Baker McKenzie
  • European Union, Global, USA
  • October 19 2016

IRS Eliminates Requirement to Include 83(b) Election with Annual Tax Return Shareholders Challenging Section 16 Exemption Availability Where Net Share


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
  • Spain, Sweden, United Kingdom, USA, Vietnam, Denmark, European Union, Israel, OECD, Romania, Russia, Argentina, Australia, Belgium, Canada, China
  • 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