Employee Share Plans

International Legal and Tax Issues

Buch | Hardcover

415 Seiten

2011 | 2nd edition
Globe Law and Business Ltd (Verlag)
978-1-905783-51-9 (ISBN)

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This fully revised and expanded second edition features contributions by leading experts from 32 countries, including new chapters on Italy, Japan, Luxembourg and South Africa, setting out in just one volume the important legal and tax issues to be considered when operating employee share plans internationally. ployee share plans globally.

In turbulent economic times, employee share plans have remained an important part of the corporate landscape for both listed and non-listed companies. Using employee share plans can conserve cash for cash-strapped companies. In some countries tax benefits can be achieved for employees and tax savings for employers. Many companies choose to extend their employee share incentive plans internationally, either on a discretionary basis to senior executives or under all-employee arrangements. In many cases such plans act as a corporate glue; helping to enhance a shared corporate identity and motivating employees to work more productively. At the senior executive level, share plans can be used to align the interests of shareholders with decision-making executives.

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 employee and employer), the position of internationally mobile employees, reporting and withholding requirements, exchange control issues and employment and data protection laws.

This fully revised and expanded second edition features contributions by leading experts from 32 countries, including new chapters on Italy, Japan, Luxembourg and South Africa, setting out 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 multinational companies, and the private practice advisers working with them, in extending their employee share plans globally.

Introduction 7
Paul Ellerman
Herbert Smith LLP

Australia 9
John Cooper
Alexandra Moule
Sarah Shnider
Freehills
Adrian O’Shannessy
Graham Warren
Greenwoods & Freehills

Austria 25
Martin Huger
Hans Georg Laimer
Schönherr Rechtsanwälte GmbH

Belgium 37
Jérôme Aubertin
Herman Craeninckx
Stibbe

Brazil 51
Ana Carolina de Salles Freire
Mihoko Sirley Kimura
Jorge Henrique Amaral Zaninetti
TozziniFreire Advogados

Bulgaria 59
Kalina S Tchakarova
Teodora Tsenova
Djingov, Gouginski, Kyutchukov & Velichkov

Canada 69
Andrea Boctor
Gary Nachshen
Stikeman Elliott LLP

China 83
Owen Cox
Betty Tam
Herbert Smith LLP

Czech Republic 91
Pavlína Maierová
Vorlí˘cková Partners
Veronika Odrobinová
Schönherr

Denmark 105
Claus Juel Hansen
Kromann Reumert

Estonia 117
Maret Hallikma
Pirkko-Liis Harkmaa
Marina Tolmatshova
LAWIN Lepik and Luhaäär

Finland 125
Heikki Hiltunen
Paula Linna
Mika Ohtonen
Roschier, Attorneys Ltd

France 137
Sophie Brézin
Jean-Luc Calisti
Jérôme Le Berre
Emma Röhsler
Herbert Smith LLP

Germany 151
Achim Dannecker
Rut Groneberg
Stefan Lingemann
Hendrik Marchal
Gleiss Lutz

India 165
Aakash Choubey
Khaitan & Co

Ireland 173
Emily Ennis
Stephen Hegarty
Kevin Mangan
Arthur Cox

Italy 183
Alessandra Ferroni
Emanuele Grippo
Alessandro Zalonis
Gianni, Origoni, Grippo & Partners

Japan 197
Kentaro Kubo
Nobuhito Sawasaki
Takashi Tezuka
Anderson Mori & Tomotsune

Luxembourg 209
Alain Goebel
François Warken
Arendt & Medernach

Malaysia 221
Phua Pao Yii
Skrine

New Zealand 231
Glenn Joblin
Bell Gully

Poland 249
Maciej Szulikowski
M Szulikowski & Partners Law Office

Portugal 261
Ana Paula Basílio
Ana Sofia Silva
Sandra Lima da Silveira
Cuatrecasas, Gonçalves Pereira

Russia 273
Oleg Konnov
Alexander Privezentsev
Herbert Smith CIS LLP

South Africa 283
Siobhan Enraght-Moony
Dries Hoek
Ana Milovanovic
Webber Wentzel

Spain 293
Juan Bonilla
Cuatrecasas, Gonçalves Pereira

Sweden 303
Karin Attorps
Linda Odermalm
Mannheimer Swartling

Switzerland 313
Balz Gross
Claude Lambert
Peter Müller
Roger Zuber
Homburger AG

United Kingdom 327
Mark A Ife
Herbert Smith LLP

United States 341
Susan P Serota
Pillsbury Winthrop Shaw Pittman LLP

Venezuela 357
Yanet Aguiar
Juan Carlos Pró-Rísquez
Macleod Dixon SC

Vietnam 367
Konrad Hull
Nguyen Thi Xuan Trinh
VNA Legal

About the authors 377

Verlagsort	London
Sprache	englisch
Maße	160 x 240 mm
Gewicht	790 g
Themenwelt	Recht / Steuern ► Arbeits- / Sozialrecht ► Arbeitsrecht
	Recht / Steuern ► EU / Internationales Recht
	Wirtschaft
ISBN-10	1-905783-51-5 / 1905783515
ISBN-13	978-1-905783-51-9 / 9781905783519
Zustand	Neuware