International share schemes and incentives

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This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...
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9th Nov
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
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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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
Overview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
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 12th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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9th Nov
Practice notes
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan
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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9th Nov

Most recent International share schemes and incentives content

Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Bermuda; Brazil; China; France; Germany; Hungary; India; Indonesia; Italy;...
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16th Jan
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Austria; France; Germany; Hong Kong; Ireland; Japan; Luxembourg;...
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16th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Chile published as part of the...
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15th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Turkey published as part of the Lexology Getting the Deal...
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15th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Luxembourg published as part of the Lexology Getting the Deal...
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15th Jan
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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15th Jan
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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Produced in partnership with John Narducci (Partner) and Stephen C Lessard (Associate) of Orrick, Herrington & Sutcliffe LLP 15th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 15th Jan
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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15th Jan
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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15th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Belgium published as part of the...
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15th Jan
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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Produced in partnership with Debra B Hoffman and Stephanie B Vasconcellos of Mayer Brown LLP 15th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in India published as part of the Lexology Getting the Deal...
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15th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Germany published as part of the...
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15th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in France published as part of the Lexology Getting the Deal...
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15th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Solium Global Compliance 15th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Malaysia published as part of the Lexology Getting the Deal...
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15th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Netherlands published as part of the Lexology Getting the...
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15th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Russia published as part of the...
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15th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Bermuda published as part of the Lexology Getting the Deal...
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15th Jan

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