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Global Employee Equity at a glance: France
  • White & Case LLP
  • France
  • April 26 2017

There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is amended or

The tax and social regimes of the free-shares grant again revised
  • CMS Bureau Francis Lefebvre
  • France
  • March 22 2017

The Law 2016-1917 of December 29, 2016 (the 2017 Finance Act) revised the free-shares legal regime freshly amended by the so-called Law Macron of

Employment, Compensation & Benefits Countries at a Glance: France
  • White & Case LLP
  • France
  • October 24 2016

To reduce the risk of potential claims from employees that they have entitlements under Plans, Plans should be carefully drafted so that it is clear

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

Round-up: the highs and lows of 2013
  • White & Case LLP
  • European Union, France, United Kingdom, USA
  • December 23 2013

This article highlights a few of the key stories of interest over the last year, including developments in the French bill adopted by the French

Recent developments for the first quarter 2013
  • Baker McKenzie
  • Australia, Canada, European Union, France, Germany, Ireland, Switzerland, Turkey, United Kingdom, USA, Israel, Japan, New Zealand, Romania, Russia, Singapore
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter

New legal provisions of the French Finance Act 2013
  • Jones Day
  • France
  • April 25 2013

The French Finance Act 2013 (the "Finance Act") has made important amendments to the treatment of social security contributions paid in respect of

Employee stock plans 2012: year-end international reporting requirements
  • Jones Day
  • Australia, Canada, China, France, India, Ireland, United Kingdom, USA, Vietnam, Israel, Japan, Malaysia, Philippines, Singapore, Thailand
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

Recent developments for the second quarter 2012
  • Baker McKenzie
  • Israel, Japan, Malaysia, United Kingdom, USA, Belgium, China, European Union, France, India, Ireland, Argentina
  • September 10 2012

Summer usually brings a lull in stock plan activity as companies complete the proxy season, say-on-pay votes and plan amendments

Taxation of gains and benefits resulting from the grant of stock options and other stock plans in an international context
  • Landwell
  • France
  • May 16 2012

Two tax instructions dated March 2, 2012 (BOI 5B-10-12 and BOI 14A-3-12) clarify the method of taxing gains and employment benefits resulting from stock grants realized by French tax residents or by non French tax residents who are, or were, in an international mobility situation at any moment between the grant date and the taxable event