Global Tax and Regulatory Update: February 2015

In this month’s update: Important changes in Australia, Kenya and Ireland, as well as a reminder about Germany. This regular feature is prepared by Solium GSP, Solium’s  tax and regulatory consulting service. Tax updates Australia Draft laws affecting the tax treatment of employee share schemes Our collaborating law firm in...

Global Regulatory and Tax Update: October 2015

In this month’s update: Important reminders regarding France, Finland, the UK, Singapore and India. The Ministries of Finances and Budget have recently announced that a Pay-As-You-Earn (PAYE) tax withholding system will be implemented in France with proposed timings from 2016 onward and becoming fully effective as of 1 January 2018....

Go Dynamic! A Forfeiture Rate Comparison

  When companies issue stock awards, they’re required to recognize the expense for each grant. In doing so, they must take into account the number of forfeitures they anticipate. This estimate is based on historical forfeiture activity analysis and is expected to change over time as continued analysis is done....

Global Regulatory and Tax Update: November 2015

In this month’s update: Important reminders regarding Belgium and the United States. Tax updates     Belgium   The Belgian government have recently agreed the 2015 and 2016 budget with measures effective from 1 January 2016, unless Parliament passes them sooner. The highlights are: Employer social security contributions will be...

Global Regulatory and Tax Update: December 2015

In this month’s update: Important reminders regarding the UK, Sweden, Malaysia, Canada, Brazil and Finland. HMRC have recently published the new Employee Tax Advantaged Share Schemes User Manual (ETASSUM) on their website. There are some changes to the layout compared to the previous version and HMRC is encouraging feedback on...

Black-Scholes Calculator

While Shareworks Expense Accounting makes it dead easy for private companies to complete the option valuation process, we provide this Black-Scholes calculator to demonstrate a method that non-public companies find useful if their plan administration needs are minimal. This calculator can be used to determine “fair value” under ASC 718....

Global Regulatory and Tax Update: January 2016

In this month’s update: Important reminders regarding Fiji and Sweden, plus a taste of 2016 tax updates from Argentina to Spain. Regulatory   Fiji   Approval from the Reserve Bank of Fiji (RBF) is required before a resident employee can make offshore investments. The RBF has delegated authority to commercial...

Seven Deadly Sins of Cap Table Management

We’re all familiar with the Seven Deadly Sins, even if our only exposure to them is the Brad Pitt film, Se7en. But what about when it comes to delivering a capitalization table? We count seven definite pinch points that might leave you feeling a little guilty. But not to worry....

Global Regulatory and Tax Update: February 2016

In this month’s update, important information about Argentina, Brazil, Curaçao, Japan, Luxembourg, Slovakia and the UK, plus upcoming filing deadlines.   Following its recent election, the new government in Argentina has announced plans to ease the restrictions on foreign exchange that were introduced in 2011 and have severely limited Argentinian...