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Employee Stock Plans: International Reporting Requirements

Jones Day

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Australia, Belgium, Canada, China, Denmark, France, India, Ireland, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam January 8 2023

This White Paper highlights some of the principal annual or quarterly reporting requirements for employee stock plans that multinational companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide. A chart summarizing these items appears at the end of this White Paper. Please note that this White Paper does not address routine, year-end tax reporting obligations nor does it cover filings that are required prior to grant for purposes of relying on a securities law-related exemption tied to the grant of an equity award.

Jones Day publications should not be construed as legal advice on any specific facts or circumstances. The contents are intended for general information purposes only and may not be quoted or referred to in any other publication or proceeding without the prior written consent of the Firm, to be given or withheld at our discretion. To request reprint permission for any of our publications, please use our “Contact Us” form, which can be found on our website at www.jonesday.com. The mailing of this publication is not intended to create, and receipt of it does not constitute, an attorney-client relationship. The views set forth herein are the personal views of the authors and do not necessarily reflect those of the Firm.

Jones Day - Shoshana E. Litt, John J. Papadakis, Simon J. Bowden, Koichi Inoue, Ross Keene and Emmanuel de La Rochethulon

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