Companies operating share plans globally need to keep up to date
with the tax and legal issues around the world, so that they can
remain compliant. Deloitte's Global Share Plans teams work with
many companies to advise on the design and implementation of
incentive plans operated globally.
In March 2017, we launched our interactive and free Deloitte
Global Share Plans portal.
This new hub provides guidance on tax and legal issues in
multiple jurisdictions for the most common employee incentive plans
(Stock Options, Restricted Stock Units/Long Term Incentive Plans
The summary information includes:
relevant income tax points
tax withholding requirements
tax favoured plans
securities law issues
exchange control issues
The portal is not a substitute for professional advice but it
gives an overview for more than 50 countries to help companies
identify where they may have compliance requirements or
Features of the Global Share Plan portal
The portal provides an interactive map so that users can quickly
identify the information they are looking for in over 50
The map can be used to not only research the tax point for
different awards in various countries, but also to provide users
with a snapshot of how this compares to other countries.
For example, the user could filter the map for Restricted stock
units and withholding, resulting in a colour coded map highlighting
the countries where income tax withholding is required.
The timeline provides users with a searchable list of country
news updates as well as information on Deloitte seminars and
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