There are many aspects to consider when deciding which country in which to make awards under a global share plan. Richard Rolls and Alison Hughes provide a review
More and more companies operate global share plans and while most such companies take steps to ensure that they comply with employee tax and social security requirements in those countries in which they operate their plans some companies do not take the opportunity to maximise local corporate deductions for the cost of awards.
This article looks at some of the main tax issues associated with securing local corporate tax deductions – in most countries...
