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Age pyramid for collective dismissals
5 April 2012
Publication
The law of 29 March 2012 introduces the concept in Belgian law of an age pyramid that must be respected when selecting those employees who will fall under the scope of a collective dismissal. Whereas companies currently have, to a large extent, the flexibility...
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Executive Remuneration: shareholders' say on pay
15 March 2012
Publication
Yesterday the Government formally launched its consultation on improving the governance arrangements surrounding executive pay. It outlined the proposed model that aims to enhance shareholders' influence over executive pay.
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SAFE issues new rules on share incentive plans offered by overseas listed companies
28 March 2012
Publication
The State Administration of Foreign Exchange has issued a new Circular (Circular 7) to clarify the extent of its supervision over the implementation of share incentive plans (SIPs) in China by overseas-listed companies. Unlike prior regulations which were...
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UK: Employment Update - April 2012
2 April 2012
Publication
This April Update reviews an important TUPE case that highlights the risks
associated with a post-transfer relocation. This Update also examines recent
decisions on accelerating an employee's termination date, what selection
criteria may be used to choose...
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Imogen Clark
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Stock-options et actions gratuites : l'administration précise les modalités de la retenue à la source pour les bénéficiaires non-domiciliés en France
28 March 2012
Publication
L'instruction n° 5 B-10-12 de l'administration fiscale publiée le 13 mars 2012 commente la retenue à la source prévue par l'article 182 A ter applicable aux gains résultant de la levée de stock-options, de l'acquisition...
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Employee Benefits Newsletter April 2012
17 April 2012
Publication
In this edition we consider how the reduction in the highest rate of income tax from 50% to 45% (from 6 April 2013) should prompt more companies to consider deferrals of income tax using share plans. We also outline other Budget announcements, including...
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Prudent pension investments: Court nullifies Dutch Central Bank instruction
16 April 2012
Publication
The Court of Rotterdam recently nullified a binding instruction given by the Dutch Central Bank ("DNB") relating to the application of the prudent person rule. DNB had instructed a pension fund to reduce its investments in gold from 13% to 3% of its...
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Employment agenda
20 January 2012
Publication
Some significant changes in legislation relating to labour law in force since
January 2012.
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Employment agenda
20 January 2012
Publication
Alcune significative novità legislative in materia di diritto del lavoro in vigore dal
mese di gennaio 2012.
