Global incentive issues

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Practice notes
How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
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19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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19th May
Practice notes
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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19th May
Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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19th May
Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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19th May
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent Global incentive issues content

Practice notes
Getting the Deal Through: Shareholder Activism & Engagement 2021Jurisdictions coveredThe following jurisdictions are covered in this report:China;...
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24th Jun
Practice notes
Getting the Deal Through: Corporate Governance 2021Jurisdictions coveredThe following jurisdictions are covered in this report:Australia; Brazil;...
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21st Jun
Practice notes
Transfer pricing and employee share plansScope of this Practice NoteTransfer pricing relates to the pricing of goods, services, funds and assets...
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Produced in partnership with Victoria Jeffs ACA of MHA MacIntyre Hudson 17th Jun
Q&As
Coronavirus (COVID-19)—what is the potential impact on transfer pricing?There are a range of issues that could arise for transfer pricing purposes,...
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Produced in partnership with Kapisha Vyas of Simmons & Simmons and Tomoko Ikawa of Simmons & Simmons 6th Jun
Q&As
Are HMRC statutory tax-advantaged share schemes caught within FACTA?The Fair and Accurate Credit Transactions Act (FATCA) is so called because it...
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6th Jun
Practice notes
Corporate governance—Hungary—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Hungary published as...
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5th Jun
Practice notes
Issues and challenges facing companies operating share plans globallyCompanies offering share plans to their international employees need to balance...
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Produced in partnership with Solium Global Compliance 5th Jun
Practice notes
Corporate governance—Vietnam—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Vietnam published as...
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5th Jun
Practice notes
Executive compensation and employee benefits—Costa Rica—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to executive...
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5th Jun
Practice notes
Executive compensation and employee benefits—France—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to executive compensation...
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5th Jun
Practice notes
Executive compensation and employee benefits—Germany—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to executive compensation...
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5th Jun
Practice notes
Executive compensation and employee benefits—Denmark—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to executive compensation...
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5th Jun
Practice notes
Corporate governance—North Macedonia—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in North Macedonia...
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5th Jun
Practice notes
Shareholder activism and engagement—Germany—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to shareholder activism and...
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5th Jun
Practice notes
Understanding types and taxation of US equity compensationWhether a company is privately or public held, many reasons favour designing compensation...
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5th Jun
Practice notes
Drafting US short- and long-term incentive and bonus agreementsEmployers frequently grant equity awards and cash bonuses to incentivise key employees....
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5th Jun
Practice notes
Corporate governance—USA—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in USA published as part of...
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5th Jun
Practice notes
Equity and incentive compensation arrangements for employees of startup companies in the USThis Practice Note provides a brief introduction to the...
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5th Jun
Practice notes
Shareholder activism and engagement—Austria—Q&A guide [Archived]This Practice Note contains a jurisdiction-specific Q&A guide to shareholder activism...
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5th Jun
Practice notes
Qualified US Employee Stock Purchase Plans—design and complianceThe Practice Note is organized in the following sections:•Fundamentals of ESPPs•ESPP...
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Produced in partnership with Debra B Hoffman and Stephanie B Vasconcellos of Mayer Brown LLP 5th Jun

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