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....

Option Pricing Models: Which One Is Right for You?

So, you’ve decided it’s time go through the formal process of calculating fair value for your equity compensation awards, and you’re trying to choose an appropriate pricing model. Around about now, you’re likely discovering that you haven’t exactly kept up on the latest accounting rules on stock option valuation. Fear...

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...