Read up on new developments on the topic of global compensation.

       

      When employees travel abroad for work, they could be receiving various forms of compensation (e.g., stock, stock options, bonus, assignment allowances, etc.). GMS Flash Alert helps keep readers apprised of how such compensation could be taxed by a given country, as well as any reporting obligations.

      DECEMBER

      12/01/2023: Czech Republic – Proposed Changes in Taxation of Employee Share and Stock Option Plans

      NOVEMBER

      11/20/2023: Ireland – Share Option Taxation from 2024

      SEPTEMBER

      09/14/2023: People’s Republic of China – Preferential IIT Policies Extension, Higher Family Care Deductions

      09/01/2023: South Korea – Flat Tax and Housing Benefit Changes, Reporting Equity Compensation

      AUGUST

      08/17/2023: Indonesia – New Implementing Regulation for Benefits-in-Kind

      08/04/2023: Finland – Supreme Administrative Court Rulings on Employee Share Issues

      JULY

      07/28/2023: United Kingdom – Improving “All Employee” Share Plans on Treasury’s Radar

      07/26/2023: Slovakia – Overview of Amendments to Personal Income Tax Act

      07/18/2023: United States - Sourcing of Multi-Year Compensation for Social Security Tax

      JUNE

      06/07/2023: Portugal – New Tax and Legal Regimes for Start-ups and Scaleups

      MAY

      05/09/2023: Australia – Time to Plan for Employee Share Scheme Reporting Is Now

      APRIL

      04/11/2023: European Union – Directive on Gender Pay Gap Adopted

      MARCH

      03/31/2023: Ireland – Revisions to Taxation of Company Cars Rules

      03/09/2023: United Kingdom – SAYE Employee Share Plans and Capital Gains Tax Changes

      03/01/2023: Ireland – 31 March Deadline Approaching for Share Schemes Reporting

      FEBRUARY

      02/23/2023: United Kingdom – 6 July 2023 Employee Share Plan Reporting Deadline

      02/16/2023: Indonesia – Regulations Implement New Rules on Taxing Benefits-in-Kind

      JANUARY

      01/23/2023: People’s Republic of China – Extension of Tax Preferences for Equity Compensation, Gains

      01/18/2022: Japan – Tax Reform Includes Stock Option Taxation Changes for Start-Ups


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