This chart includes general information only and should not be relied on as advice as the information in this chart may not be complete and/or not be applicable to all companies in the same manner. The filings and other reports contained herein are specific to equity award grants. We generally have not covered general annual payroll reports or filings (even if they may need to include income from equity awards). Baker & McKenzie LLP is a member of Baker & McKenzie International, a Swiss Verein. ©2015 Baker & McKenzie LLP Global Equity Services Calendar and Fiscal YearEnd / Annual Equity Awards Filings Chart DECEMBER 2015 COUNTRY TYPE OF REPORT TYPE OF AWARDS COVERED DEADLINE Australia ESS Statements ESS Report All equity awards - Taxable events between July 1, 2015 and June 30, 2016 July 14 (Statement to employees) August 15 (Report to Australian Tax Office) China SAFE Outbound Quota Renewal Shanghai SAFE Annual Re-Registration SAFE Quarterly Report ESPP, cash-exercise options or other awards where employee required to pay for shares All equity awards All equity awards December 31 (unless otherwise directed by SAFE) December 31 Within 3 business days of the end of each calendar quarter France Individual Tax Statements DNS (formerly DADS) Annual Statement French-qualified stock options and restricted stock units - Exercise (qualified options)/vesting (qualified RSUs) and any disqualifying sales in 2015 All equity awards - Taxable events for non-qualified awards and exercise (qualified options)/vesting (qualified RSUs) in 2015 March 31 (Employee/French Tax Office) January 31 India Exchange Control Report All equity awards for which funds are remitted outside of India for purchase/acquisition of shares (e.g., ESPPs, cash exercises of options) between April 1 and March 30 September 30 (not specific deadline but advisable) Ireland Tax Report – Electronic Form RSS1 Options/ESPP - Taxable events in 2015 (RSUs are no longer reported on Form RSS1) March 31 Israel Quarterly Tax Report – Form 146 Annual Tax Report – Form 156 All equity awards - Taxable events in 2015 All equity awards - Taxable events in 2015 End of quarter - currently suspended March 31 - currently suspended COUNTRY TYPE OF REPORT TYPE OF AWARDS COVERED DEADLINE Italy Exchange Control Report CONSOB Securities Report All equity awards for which funds are remitted outside of Italy for purchase/acquisition of shares (e.g., ESPPs, cash exercises of options) in 2015 Awards subject to EU Prospectus Directive where a prospectus was filed in or passported to Italy The requirement to file this report has been temporarily suspended, so no report is due for 2015 January 31 Japan Tax Report – Form 9(3) All equity and cash incentive awards - Taxable events in 2015 March 31 Malaysia Appendix C Tax Report – Form Y All equity awards - Taxable events in 2015 February 29 1 New Zealand Securities Lodgment (Overseas Issuer Exemption) Options and ESPP (RSUs unlikely) Form 10-Q or equivalent report for non-U.S. issuers Form 10-K, directors' signatures, signed audit reports, or equivalent report for non-U.S. issuers As soon as practicable after filed in home country Within 5 months and 20 business days of fiscal year-end Philippines Securities Report All equity awards for which a Section 10.2 exemption obtained - Shares issued pursuant to awards in 2015 January 11 2 If new employees become eligible to participate, notify Philippines SEC anytime prior to the issuance of any shares to new employees Portugal Tax Report (on Form 19) All equity awards - Taxable events in 2015 June 30 (report to tax authorities) January 20 (copy of equity award registry to employees) Singapore Confirmation Report Tax Report (on Appendix 8B to Form IR8A) Tax Deferral Application All equity awards that qualify under the ERI Scheme (Note that this scheme no longer available for any grants made on/after January 1, 2014, but outstanding awards may continue to qualify) All equity awards - Taxable events in 2015 All equity awards that qualify under the QEEBR Scheme - 2015 January 31 March 1 April 15 1 Because February 28 falls on a weekend, the upcoming year-end Malaysia tax report is due on Friday, February 29. 2 Because January 10 falls on a weekend, the upcoming year-end Philippines securities report is due on Monday, January 11. COUNTRY TYPE OF REPORT TYPE OF AWARDS COVERED DEADLINE South Africa Section 97 Securities Lodgment (Form CoR 46.2) All equity awards that are granted in reliance on exemption from prospectus filing requirement under Section 97 Within 60 business days of fiscal year-end Switzerland Tax Report All equity awards - Taxable events in 2015 After year-end (depending on canton) Taiwan Non-Withholding Statement Mandatory for Options/ESPP - Taxable events in 2015 Recommended for RS/RSUs - Taxable events in 2015 February 13 (to tax authorities)/February 10 (to employees) Thailand Securities Report Options/SARs - Exercises in 2015 ESPP (or RSUs if the cost of the shares is recorded on the employer’s books as an employee expense) - Shares issued pursuant to awards in 2015 January 15 Within 15 days of the issuance of shares (e.g., purchase of shares under ESPP) United Kingdom Share Scheme Reports - all reports are completed on-line. Templates for the various scheme types (e.g., CSOP, EMI, SAYE, and SIP) are available on HMRC's website for purposes of attaching data to the online report. Non-tax advantaged share schemes are reported using the "other employment related securities" template. Registration All equity awards - Taxable events between April 6, 2015 and April 5, 2016 July 6 May 31 (Form P60 to employees) One time registration of plans required to obtain unique reference number to be able to submit the Share Scheme Return United States ISO/ESPP Tax Report Incentive stock options (Form 3921) and purchase rights under an employee stock purchase plan under a Section 423 plan (Form 3922) - Exercise/purchases in 2015 February 1 (to employees) March 1 or March 31 (electronic filings) (to IRS) Vietnam Exchange Control Report Options/RSUs (even if no new grants, vestings, exercises) if required under terms of exchange March 31 3 Because January 31 falls on a weekend, the upcoming non-withholding statement is due to the tax authorities on Monday, February 1. COUNTRY TYPE OF REPORT TYPE OF AWARDS COVERED DEADLINE control approval - Shares issued pursuant to awards and proceeds repatriated to Vietnam during 2015
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