Best Practices for Offering Equity Awards Outside of the United States and Key International Legal and Tax Updates
Presentation
1 December 2010
Request for presentation
Partners Valerie Diamond and Brian Wydajewski from Baker & McKenzie LLP's Global Equity Services group presented on the 10 best practices for companies that wish to offer stock options, RSUs and/or ESPP programs to employees outside the US. The program covered how non-US employment, tax, securities, data privacy and exchange control laws effect the way equity can and should be awarded. Also discussed were the benefits of using a global form of equity agreement, rather than a US form, to mitigate tax and legal exposure issues for the company. Further discussed were some of the more difficult country compliance issues, such as exchange control approval in China, French tax qualified plans and securities law issues in Australia and Japan.