This table is part of the Employee Share Plans Global Guide, which deals with cross-border issues and answers questions on law and practice relating to employee share plans in key jurisdictions. For a full list of contents visit www.practicallaw.com/employeeshareplans-guide.

This table sets out a summary of the key information concerning the tax treatment of employee share acquisition or purchase plans in several jurisdictions covered in the country Q&A section.

Please note that the law stated date for each jurisdiction may differ. Click on each jurisdiction to see full answers and check the law stated date.