Making Equity Work_ManagingGlobalEquity

Is there an annual share reporting requirement?

Are there legal considerations?

Are there payroll obligations?

What is the tax point?

Where individuals with share awards work in multiple jurisdictions (whether this be on an assignment, as a local hire or travelling as a short term business visitor) multiple tax withholding obligations may arise. This requires an understanding of the interaction of double tax treaties, international social security agreements, foreign tax credits and tax equalisation. Typically companies will work to prepare cross border withholding calculations which tend to be time critical, as well as costly. Delays calculating the withholding obligations will delay the transfer of funds both to the employee and the tax authorities.

Making Equity Work Managing Global Equity

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