Articles: 1-10 of 47
Keys to Tax Compliance When a U.S. Nonresident Director Joins a U.S. Board
USA - April 7 2026 U.S. companies are increasingly electing or appointing non-U.S. tax residents to serve on their boards of directors. When doing so, it is important…
One Big Beautiful Benefit? What Employers Need to Know About Contributing to Trump Accounts
USA - March 30 2026 Under the One Big Beautiful Bill Act (Pub. L. 119‑21), §530A of the Internal Revenue Code (IRC) has introduced Trump accounts—a new, narrowly…
China SAFE Requirements for Share-Based Awards
China - March 4 2026 Given the ongoing competition for talent in the People’s Republic of China (PRC), the ability to offer share‑based awards has become an important tool…
France: Year-End Tax Reporting Obligations for Employee Share Plans (2025 Fiscal Year)
France - December 23 2025 For French-qualified stock options or BSPCEs exercised in 2025 and French-qualified RSU vested in 2025, the French employer must prepare an…
IRS Issues 2025 Transition Relief and Hints at Future Tips and Overtime Information Reporting Obligations
USA - December 12 2025 The One, Big, Beautiful Bill Act (OBBBA), enacted July 4, 2025, creates new tax deductions for tax years 2025 through 2028 for recipients of…
Beyond Whole Shares: Implementing Fractional Shares in Employee Share Programs
USA - December 4 2025 With brokers increasingly able to facilitate equity award transactions involving fractional shares and companies recognizing their value, offering…
ISS’s Benchmark Policy Changes for 2026 will Impact Equity Plan Proposals
USA - December 2 2025 As we approach the 2026 proxy season, Institutional Shareholder Services (ISS) has announced a variety of compensation-related updates to its 2026…
Cutting Costs Without Cutting Corners: 10 Practical Tips for Managing Legal Risk in Global Reductions in Force
USA - September 11 2025 In 2025, multinational giants across industries are redefining the scale and scope of global workforce reductions—with some cutting tens of thousands…
Tax and Legal Considerations for Global Tender Offers
USA - September 2 2025 Private company tender offers and similar liquidity programs have become increasingly common in recent years, offering service providers a way to…
One Big Beautiful Bill Act Introduces New Excise Tax on Remittance Transfers
USA - August 4 2025 The One Big Beautiful Bill Act, enacted as Public Law 119-21 on July 4, 2025, introduces new section 4475,i which imposes a 1% Excise tax on…
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