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


Employee Stock Plans: Year-End 2015 International Reporting Requirements
  • Jones Day
  • Australia, China, France, India, Ireland, United Kingdom, USA, Vietnam, Israel, Japan, Malaysia, Philippines, Singapore, Thailand
  • January 21 2016

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most


Share options: tax implications of Macron Law
  • Ashurst LLP
  • France
  • November 6 2015

Following the French fiscal storm which struck stock options, free shares became less appealing for both employers and employees. Now that the storm


Latest updates from our European experts - European pensions agenda - November 2015
  • Eversheds LLP
  • European Union, France, Germany, Ireland, Italy, Netherlands, Austria, Belgium
  • November 4 2015

The Court of Justice of the European Union has ruled that the ‘Safe Harbour’ regime relied on by many organisations to ensure the adequate protection


Measures in favour of company savings plans under the Macron Law
  • Orrick, Herrington & Sutcliffe LLP
  • European Union, France
  • October 21 2015

Enacted on 6 August 2015, France's law for growth, activity and equal economic opportunities, known as the "Macron law", designed to boost the French


Changes to French qualifying plans
  • White & Case LLP
  • France
  • October 14 2015

On 7 August 2015, the Loi Macron introduced changes to French qualified restricted stock units ("RSUs"). It introduced a more favorable regime


Clients & friends newsletter - France
  • Baker & McKenzie
  • France
  • September 29 2015

The new law (Loi Macron), which introduces changes to the requirements and tax and social tax treatment of French-qualified restricted stock units


New French-qualified RSU regime in effect, but...
  • Baker & McKenzie
  • France
  • August 25 2015

As described in our client alert, the new French-qualified RSU regime (Loi Macron) finally became effective on August 7, 2015. I have discussed the


Changes to French-qualified RSU regime now in effect
  • Baker & McKenzie
  • France
  • August 21 2015

The new law (Loi Macron), which introduces changes to the requirements and tax and social tax treatment of French-qualified restricted stock units


L'annulation par une Société de ses propres titres initialement rachetés dans un autre but que la réduction de capital peut se traduire par une perte
  • Baker & McKenzie
  • France
  • June 17 2015

Dans l'affaire ayant donné lieu à l'arrêt du Conseil d'Etat du 1er avril 2015, l'assemblée générale extraordinaire de la société Rexel Distribution