The challenges of a changing landscape for companies offering share plans globally Offering share plans internationally, understanding the different jurisdictional legal...
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 implemented other...
Background Unlike the UK, the USA has not adopted a unified corporate governance code for its public corporations. Instead corporate governance requirements are derived...
Publicly held companies often grant equity awards to executives and other key employees (and, in many cases, even to fairly low-level employees) to align their interests...
US privately held companies often like to incentivise their executives and other key employees through equity compensation grants, in order to better align their...
Employers frequently grant equity awards and cash bonuses to incentivise key employees. The first part of this Practice Note focuses on key considerations with awards...
This Practice Note provides a brief introduction to the equity and incentive compensation plans and agreements that US startups often use to attract and retain key...
This Practice Note provides a broad overview of the application of Foreign Account Tax Compliance Act (FATCA) to employee incentive arrangements in the UK. After a brief...
This Practice Note provides a broad overview of: • the Intergovernmental Agreement between the UK and the US to improve international tax compliance and to implement...
Click here to download the latest Corporate Governance 2019 report, published by Getting the Deal Through. Jurisdictions covered The following jurisdictions are covered...
Click here to download the latest Executive Compensation & Employee Benefits 2019 report, published by Getting the Deal Through. Jurisdictions covered The following...
Click here to download the latest Executive compensation and employee benefits 2018 report, published by Getting the Deal Through. Jurisdictions covered The following...
Click here to download the latest Shareholder Activism & Engagement 2019 report, published by Getting the Deal Through. Jurisdictions covered The following jurisdictions...
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 organisation in US. A US LLC...
ARCHIVED: This Practice Note has been archived and is not maintained. Following recommendations of the Office of Tax Simplification and an HMRC consultation, the...
ARCHIVED: This Practice Note has been archived and is not maintained. Following recommendations of the Office of Tax Simplification and an HMRC consultation, the...
Introduction This Practice Note discusses the taxation of internationally mobile employees and directors in relation to employment-related securities (ERS) charged to tax...
Introduction This Practice Note discusses the taxation of internationally mobile employees and directors in relation to securities options (options) charged to tax within...
Companies offering share plans to their international employees need to balance the objectives of their employee share plan with the regulatory and tax demands of global...
This Practice Note summarises the taxation of internationally mobile employees and directors in relation to securities options (Options) charged to tax within Chapter 5...
The Practice Note is organized in the following sections: • Fundamentals of ESPPs: • ESPP qualification requirements • Optional ESPP terms and design considerations • Tax...
This Practice Note provides an overview of the rules governing the executive compensation deduction limitation under section 162(m) of the Internal Revenue Code (IRC), as...
Background Under Article 3(1) of Directive 2004/39/EC, the EU Prospectus Directive (PD), and section 85(1) Financial Services and Markets Act 2000 (FSMA 2000), it is...
Produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP The UK’s first formal tax residency test for individuals known as the...
Scope of this Practice Note Transfer pricing relates to the pricing of goods, services, funds and assets provided within a group and between connected parties. As the...
Whether a company is privately or public held, many reasons favour designing compensation arrangements to feature equity compensation. Compensation tied to the value of...