Exploring international share schemes requires a nuanced understanding of cross-border regulatory frameworks and diverse tax implications. Our practical guidance equips legal practitioners with the tools to design and implement effective global incentive plans while ensuring compliance and maximising benefits for multinational clients. Navigate the intricacies of jurisdictional variations and stay ahead with expert strategies tailored for the international landscape.
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—15 May 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—8 May 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—1 May 2025
The following Tax news provides comprehensive and up to date legal information on Tax update spring 2025—Tax analysis
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
Malus and clawbackThe use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs...
Tax implications of salary sacrificeCoronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19),...
Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...
Executive compensation and employee benefits—Russia—Q&A guide [Archived, 2020 edition]This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Russia published as part of the Lexology Getting the Deal Through series by Law Business
Early leavers—preservationFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from 55 to 57 on 6 April 2028 (save for members of the firefighters, police and armed forces public service pension schemes).The Finance Act 2022 will also give
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Brussels I (recast)—domicile (Arts 4 and 63) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note considers the general rule set out in Article 4 of Regulation (EU) 1215/2012, Brussels I (recast) when determining the relevance of a defendant’s domicile to
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