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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 2018 edition.

In this issue:


  • Changes to SAFE Registration Process in Shanghai


  • New Tax Notification Requirement May Impact Availability of Fringe Benefit Tax (FBT) Exemption


  • 2018 Finance Bill – Impact on Qualified RSUs, Personal Income Tax and Wealth Tax


  • Court Rules That Stock Options Do Not Form Part of Terminated Employee's Compensation


  • Elimination of Exchange Control Restrictions


  • Israeli Tax Authority (ITA) Clarifies Taxation of Equity Awards Held by Mobile Employees


  • Potential Simplification of Filing Requirements for Continuous Disclosure Companies


  • 2018 Polish Tax Reform Impacts Taxation of Equity Awards

United Kingdom

  • HMRC Will Impose Penalties for Failure to Cease Equity Tax Registration

United States

  • US Tax Reform Impacts the Supplemental Wage Withholding Rate for 2018
  • Delaware Supreme Court Limits Shareholder Approval Defense for Director Compensation Decisions
  • ISS Issued Updates for 2018 Proxy Season



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