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Employee share plans are an important part of the corporate landscape both for listed and non-listed companies. Many companies choose to extend their employee share incentive plans internationally either on a discretionary basis to senior executives or under "all-employee" arrangements.
Whatever the arrangement, companies need to consider various issues before extending their employee share plans in this way, including securities laws, tax and social security aspects (for both the employee and employer), the position of internationally mobile employees, reporting and withholding requirements, exchange control issues and employment and data protection laws.
This new title features contributions by leading experts from 29 countries providing, in just one volume, the important legal and tax issues to be considered when operating employee share plans internationally. This major text will assist legal, tax and HR professionals in multi-national companies, and the private practice advisers working with them, in extending their employee share plans globally.