International share schemes and incentives

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FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
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Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep
Practice notes
This Practice Note provides an introduction to:•why companies have employee ownership models•the main types of share ownership models, and•issues to...
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26th Sep
Practice notes
This Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the eligibility...
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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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26th Sep
Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
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Produced in partnership with Stephen Woodhouse 26th Sep
Practice notes
Leaver provisions and different types of schemeWhen drafting a set of share plan rules or an option or award agreement, a company will wish to make...
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26th Sep
Practice notes
Specific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7, Chapter 5) (ITEPA 2003)) apply to...
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26th Sep
Practice notes
What are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions have been met (such as the...
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26th Sep
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a special class of shares that have restricted rights. These...
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26th Sep
Practice notes
The use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs following the...
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26th Sep
Practice notes
What are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the departure will usually result in different...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 26th Sep
Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
Read More >
Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
Read More >
26th Sep
Practice notes
A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive share plans under which a company makes...
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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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2nd Sep

Most recent International share schemes and incentives content

Practice notes
This Practice Note provides a brief introduction to the equity and incentive compensation plans and agreements that US startups often use to attract...
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25th Sep
Practice notes
IntroductionThis Practice Note discusses the taxation of internationally mobile employees and directors in relation to securities options (options)...
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Produced in partnership with Jeremy Edwards of Baker McKenzie and Gill Murdoch 25th Sep
Practice notes
The Hiring Incentives to Restore Employment Act (the HIRE Act) include provisions that give the US Internal Revenue Service (the IRS) administrative...
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25th Sep
Practice notes
What is an LLC and how is it different to other forms of business organisation?A limited liability company (LLC) is a legal form of business...
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25th Sep
Practice notes
The Practice Note is organized in the following sections:•Fundamentals of ESPPs:•ESPP qualification requirements•Optional ESPP terms and design...
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25th Sep
Practice notes
Employers frequently grant equity awards and cash bonuses to incentivise key employees. The first part of this Practice Note focuses on key...
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25th Sep
Practice notes
IntroductionThis Practice Note discusses the taxation of internationally mobile employees and directors in relation to employment-related securities...
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25th Sep
Practice notes
BackgroundUnlike the UK, the USA has not adopted a unified corporate governance code for its public corporations. Instead corporate governance...
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25th Sep
Practice notes
This Practice Note provides a broad overview of the application of Foreign Account Tax Compliance Act (FATCA) to employee incentive arrangements in...
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25th Sep
Practice notes
Companies offering share plans to their international employees need to balance the objectives of their employee share plan with the regulatory and...
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25th Sep
Practice notes
Scope of this Practice NoteTransfer pricing relates to the pricing of goods, services, funds and assets provided within a group and between connected...
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25th Sep
Practice notes
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 26th Sep
Practice notes
Relevance of non-qualified deferred compensation arrangements and Section 409AIn the United States, deferred compensation arrangements appeal to...
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26th Sep
Practice notes
Whether a company is privately or public held, many reasons favour designing compensation arrangements to feature equity compensation. Compensation...
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26th Sep
Practice notes
US privately held companies often like to incentivise their executives and other key employees through equity compensation grants, in order to better...
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26th Sep
Practice notes
Publicly held companies often grant equity awards to executives and other key employees (and, in many cases, even to fairly low-level employees) to...
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26th Sep
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This Practice Note provides an overview of the rules governing the executive compensation deduction limitation under section 162(m) of the Internal...
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26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.Following recommendations of the Office of Tax Simplification and an HMRC...
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26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.Following recommendations of the Office of Tax Simplification and an HMRC...
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26th Sep
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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26th Sep

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