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The Global Equity Services "Clients & Friends Newsletter" addresses the latest developments related to the constantly evolving global patchwork of laws and regulations governing equity awards and other forms of incentive compensation around the world. This is the June 2017 edition.

In this issue

Australia

  • Australian Share Plan Reporting: We Can Help

Belgium

  • Belgium Expands Scope of Stock Exchange Tax

Canada

  • Quebec Stock Option Deduction Increased to 50% for Large Companies
  • Local Tax Deduction Now Available for Time-based or Performance-based RSUs in Canada

Colombia

  • Tax Deduction for Equity Awards Without Recharge Arrangement

European Union

  • New EU Prospectus Regulation to Replace the EU Prospectus Directive

France

  • Employer Social Tax Refunds Possible for Forfeited French-qualified RSUs

Japan

  • Potential Changes to Japanese Securities Filing Obligations

Philippines

  • Philippines SEC Adopts New Policy Requiring All Companies to Obtain a Securities Exemption for Share-Settled Awards

Romania

  • Private Companies Benefit From Expansion of Definition of Stock Option Plan

United Kingdom

  • HMRC Confirms No Grossing up Tax Charge Applies on PAYE Defaults Where Enforceable Indemnification Provisions in Place
  • Are You Ready for This Year's UK Annual Share Plan Reporting?

Ukraine

  • Ukraine Loosens Licensing Restriction on Shares Acquired for No Consideration

United States

  • First Court Dismissal of Shareholder’s Section 16 “Short-Swing Profits” Claim Alleging Discretionary Share Withholding
  • SEC Amends Settlement Cycle Rule from T+3 to T+2
  • House of Representatives Passes Increase to the Dollar Threshold for Additional Disclosure Under Rule 701
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