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GMS Flash Alert Global Compensation

GMS Flash Alert: Global Compensation

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:听Czech Republic 鈥� Proposed Changes in Taxation of Employee Share and Stock Option Plans

NOVEMBER

11/20/2023:听Ireland 鈥� Share Option Taxation from 2024

SEPTEMBER

09/14/2023:听People鈥檚 Republic of China 鈥� Preferential IIT Policies Extension, Higher Family Care Deductions

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

AUGUST

08/17/2023:听Indonesia 鈥� New Implementing Regulation for Benefits-in-Kind

08/04/2023:听Finland 鈥� Supreme Administrative Court Rulings on Employee Share Issues

JULY

07/28/2023:听United Kingdom 鈥� Improving 鈥淎ll Employee鈥� Share Plans on Treasury鈥檚 Radar

07/26/2023:听Slovakia 鈥� Overview of Amendments to Personal Income Tax Act

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

JUNE

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

MAY

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

APRIL

04/11/2023:听European Union 鈥� Directive on Gender Pay Gap Adopted

MARCH

03/31/2023:听Ireland 鈥� Revisions to Taxation of Company Cars Rules

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

03/01/2023:听Ireland 鈥� 31 March Deadline Approaching for Share Schemes Reporting

FEBRUARY

02/23/2023:听United Kingdom 鈥� 6 July 2023 Employee Share Plan Reporting Deadline

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

JANUARY

01/23/2023:听People鈥檚 Republic of China 鈥� Extension of Tax Preferences for Equity Compensation, Gains

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


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