Insights

Global Stock Plans Update

This Update highlights some of the principal new developments applicable to employee stock plans in selected jurisdictions worldwide.

In this issue:

Developments in Asia

China
"Application of Special Tax Formula for Employees of Lower Tier Subsidiaries Expanded"
"New PRC Social Security Law"

Japan
"Form 7-2 Filing Requirements Amended"
"Tax Treatment of Stock Options Issued by 'Specified Multinational Enterprises'"

Malaysia
"New Fee for Securities Filings"
"New Income Tax Incentive for Returning Expats"

Developments in Europe

France
"Tax Withholding for Mobile Employees on Qualified Stock Options Required"

Ireland
"Changes to Tax Withholding Announced"

Italy
"Tax Imposed on Manager-Level Employees in 'Financial Sector'"

Slovakia
"Social Security Tax, Health Insurance Contributions Introduced"

Switzerland
"Tax Treatment of Equity Awards Harmonized"

United Kingdom
"Tax Rates Increased"

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