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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 September 2017 edition.

In this issue:


  • Increase in Belgian Income Tax Audits

European Union

  • New EU Prospectus Regulation Becomes Effective July 21, 2019


  • Implementation of Income Tax Withholding Regime Postponed


  • Tax-Preferential Stock Options for Start-Up Companies

New Zealand

  •  New Employee Share Scheme (ESS) Reporting Obligations For Equity Awards


  • Draft Tax Bill Proposes to Reduce (and Eventually Eliminate) Fringe Benefit Tax for Non-Rank-and-File Employees


  • Ministry of Finance Announces Revisions to Income Tax Laws


  • Ukraine Relaxes Exchange Controls to Allow Employees to Purchase Shares

United Kingdom

  • Post-Termination Non-Competition Clause Barring Share Ownership in Competing Business Held Unenforceable
  • Employees Reaching State Pension Age Exempt From Employee Portion of National Insurance Contributions

United States

  • SEC Issues Helpful New Guidance on CEO Pay Ratio Rule
  • Foreign TIN and Date of Birth Required for Reduced Tax Withholding Rate in 2018
  • IRS Determines Temporary CFO with Limited Duties Can Still be an "Outside Director" for Code Section 162(m) Purposes
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