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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...

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...

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...

Some significant changes in legislation relating to labour law in force since January 2012.

Alcune significative novità legislative in materia di diritto del lavoro in vigore dal mese di gennaio 2012.

The new year will bring various new developments in the field of employment and pensions law. Three major changes are the amendments to the way in which holiday entitlements are accrued, amendments to the Mass Redundancy Act (Wet melding collectief ontslag) and...

As 2011 draws to a close, we highlight in this edition some of our top tips for maximising the tax efficiency and flexibility of your executive share plans in the coming year! Our top tips include: • adjusting the form of LTIP awards to provide greater...

Welcome to the October 2011 edition of Employee Benefits News. In this edition we report on a number of new developments in the arena of executive remuneration. In contrast to many recent developments, which have largely concentrated on the financial services...

Celem dyrektywy Parlamentu Europejskiego i Rady nr 2010/76/UE z dnia 24 listopada 2010 r. w sprawie zmiany dyrektywy 2006/48/WE oraz 2006/49/WE w zakresie wymogów kapitałowych dotyczących portfela handlowego i resekurytyzacji oraz przeglądu nadzorczego...

The objective of Directive No. 2010/76/EU of the European Parliament and of the Council of 24 November 2010 amending Directives 2006/48/EC and 2006/49/EC is, in particular, stricter control of the remuneration of persons making risky decisions that could threaten...