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| 1 | Internal Revenue Code Section 409A Toolkit Resources to assist employers and practitioners in complying with Section 409A of the Internal Revenue Code. Section 409A governs nonqualified deferred compensation and impacts the way in which compensation arrangements can be structured. | Practice Note: Overview | Maintained |
| 2 | Road Map to the Dodd-Frank Wall Street Reform and ... This Note tracks the rules and regulations which implement the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, as well as related regulations and developments, and includes links to summaries of the main areas of reform and other topical PLC resources. | Practice Note: Overview | Maintained |
| 3 | Section 409A: Deferred Compensation Tax Rules: Overview This Note provides an overview of Section 409A of the Internal Revenue Code which regulates the taxation of nonqualified deferred compensation plans. In addition to setting out Section 409A's basic requirements, this Note addresses various exemptions from Section 409A, including the short-term deferral exception and the severance pay exception. Other topics include: cross-border application of Section 409A, application to equity compensation awards, employer reporting and withholding requirements, penalties for noncompliance and methods of correcting Section 409A violations. | Practice Note: Overview | Maintained |
| 4 | Summary of the Dodd-Frank Act: Corporate Governance This Note summarizes key provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act relating to corporate governance matters, as well as significant related rulemaking and developments that have occurred since July 21, 2010. | Practice Note: Overview | Maintained |
| 5 | Summary of the Dodd-Frank Act: Executive Compensation This Note summarizes key provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act relating to executive compensation matters, as well as significant related rulemaking and developments that have occurred since July 21, 2010. | Practice Note: Overview | Maintained |
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| 1 | US Internal Revenue Code section 409A: impact on UK share ... This US anti-avoidance measure was introduced by the American Jobs Creation Act 2004. It can affect US taxpayers who participate in UK share plans. UK companies may need US tax advice to ensure their share plans do not cause problems for any employees who are US taxpayers. | Practice Notes | Maintained |
| 2 | US section 423 employee stock purchase plans: key features ... This note describes the key features of US employee stock purchase plans (often called a section 423 plan) and suggests possible approaches to implementing a UK version of a section 423 plan. | Practice Notes | Maintained |
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| 1 | Employee share plans in Turkey: regulatory overview A Q&A guide to employee share plans law in Turkey. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Mar-2013 |
| 2 | Employee share plans in South Africa: regulatory overview A Q&A guide to employee share plans law in South Africa. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Dec-2012 |
| 3 | Employee share plans Country Q&A tool This tool enables subscribers to search the Country Q&A in the Employee Share Plans Handbook by question and jurisdiction. Simply select the questions and the jurisdictions that you are interested in and click the "submit" button. | Articles | 01-Aug-2012 |
| 4 | Employee share plans in Argentina: regulatory overview A Q&A guide to employee share plans law in Argentina. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 5 | Employee share plans in Australia: regulatory overview A Q&A guide to employee share plans law in Australia. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 6 | Employee share plans in Austria: regulatory overview A Q&A guide to employee share plans law in Austria. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 7 | Employee share plans in Bulgaria: regulatory overview A Q&A guide to employee share plans law in Bulgaria. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 8 | Employee share plans in Canada: regulatory overview A Q&A guide to employee share plans law in Canada. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 9 | Employee share plans in China: regulatory overview A Q&A guide to employee share plans law in China. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 10 | Employee share plans in Denmark: regulatory overview A Q&A guide to employee share plans law in Denmark. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 11 | Employee share plans in Finland: regulatory overview A Q&A guide to employee share plans law in Finland. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 12 | Employee share plans in France: regulatory overview A Q&A guide to employee share plans law in France. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 13 | Employee share plans in Germany: regulatory overview A Q&A guide to employee share plans law in Germany. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 14 | Employee share plans in India: regulatory overview A Q&A guide to employee share plans law in India. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 15 | Employee share plans in Italy: regulatory overview A Q&A guide to employee share plans law in Italy. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 16 | Employee share plans in Japan: regulatory overview A Q&A guide to employee share plans law in Japan. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 17 | Employee share plans in Luxembourg: regulatory overview A Q&A guide to employee share plans law in Luxembourg. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 18 | Employee share plans in Mexico: regulatory overview A Q&A guide to employee share plans law in Mexico. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 19 | Employee share plans in Russian Federation: regulatory ... A Q&A guide to employee share plans law in Russian Federation. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 20 | Employee share plans in South Korea: regulatory overview A Q&A guide to employee share plans law in South Korea. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 21 | Employee share plans in Spain: regulatory overview A Q&A guide to employee share plans law in Spain. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 22 | Employee share plans in Switzerland: regulatory overview A Q&A guide to employee share plans law in Switzerland. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 23 | Employee share plans in UK (England and Wales): regulatory ... A Q&A guide to employee share plans law in the UK (England and Wales). The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 24 | Employee share plans in United States: regulatory overview A Q&A guide to employee share plans law in the United States. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 25 | Employee share plans in Venezuela: regulatory overview A Q&A guide to employee share plans law in Venezuela. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee share plans Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2012 |
| 26 | Tax on employee share acquisition or purchase plans The PLC Global Employee Share Plans multi-jurisdictional guide 2012/13 deals with cross-border issues and answers key questions on law and practice relating to employee share plans in 22 jurisdictions. For a full list of contents visit www.practicallaw.com/employeeshareplans-mjg. This table sets out a summary of the key information concerning the tax treatment of employee share acquisition or purchase plans in 22 jurisdictions covered in the country Q&A section . | Articles | 01-Aug-2012 |
| 27 | Amendments to the EU Prospectus Directive and their impact ... This article summarises the amendments that Directive 2010/73/EU (Amending Directive) makes to Directive 2003/71/EC (Prospectus Directive) which are relevant to the operation of employee share plans in the EU and discusses their implications. This article is part of the PLC multi-jurisdictional guide to employee share plans. For a full list of contents visit www.practicallaw.com/employeeshareplanshandbook. | Articles | 01-Aug-2011 |
| 28 | Employee Share Plans: Belgium A Q&A guide to employee share plans law in Belgium. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2011 |
| 29 | Employee Share Plans: Brazil A Q&A guide to employee share plans law in Brazil. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2011 |
| 30 | Employee Share Plans: Hong Kong A Q&A guide to employee share plans law in Hong Kong. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2011 |
| 31 | Employee Share Plans: Ireland A Q&A guide to employee share plans law in Ireland. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2011 |
| 32 | Employee Share Plans: Portugal A Q&A guide to employee share plans law in Portugal. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Aug-2011 |
| 33 | Tax on employee share option plans This table is part of the PLC multi-jurisdictional guide to employee share plans. For a full list of contents visit www.practicallaw.com/employeeshareplanshandbook. This table sets out a summary of the key information concerning the tax treatment of employee share plans in each of the 21 jurisdictions covered in the Country Q&A section. | Articles | 01-Aug-2011 |
| 34 | Employee Share Plans: Norway A Q&A guide to employee share plans law in Norway. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Mar-2011 |
| 35 | Employee Share Plans: Russian Federation A Q&A guide to employee share plans law in Russian Federation. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg. | Articles | 01-Mar-2011 |
| 36 | The EU Prospectus Directive and its implications for employee ... This chapter sets out the key provisions of the Prospectus Directive that are relevant when operating an employee share scheme in the EU. It also focuses on the implementation of the Prospectus Directive in 11 key jurisdictions. | Articles | 01-Jun-2008 |
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| 1 | SOX Permits SEC to Clawback Bonuses Even if No CEO or ... The US District Court for the Western District of Texas permitted the SEC to clawback bonuses under Section 304 of Sarbanes-Oxley (SOX), even when the CEO or CFO had committed no wrongdoing. | Legal Update: archive | 15-Nov-2012 |
| 2 | SEC Adopts Rules under Dodd-Frank on Listing Standards for ... The SEC issued final rules implementing the provisions of the Dodd-Frank Act relating to listing standards for compensation committees. | Legal Update: archive | 21-Jun-2012 |
| 3 | SEC Approves Proposed Interagency Dodd-Frank Rule on ... An update on the SEC's approval of an interagency proposed rule under the Dodd-Frank Act on incentive-based compensation arrangements. | Legal Update: archive | 04-Mar-2011 |
| 4 | SEC Issues Final Rules under Dodd-Frank on Stockholder ... An update on the SEC's final rules allowing stockholders to cast advisory votes on executive compensation and "golden parachute" arrangements. | Legal Update: archive | 25-Jan-2011 |
| 5 | Prospectus Directive exemption for share schemes extended ... The EU Prospectus Directive is amended from 31 December 2010 and EEA member states will need to amend their domestic law accordingly by 1 July 2012. The amendments include significant changes to the exemption from prospectus obligations for employee share schemes. | Legal Update: archive | 14-Dec-2010 |
| 6 | SEC Proposes Rules Under Dodd-Frank On Stockholder ... An update on the SEC's proposed rules allowing stockholders to cast advisory votes on executive compensation and golden parachute arrangements. | Legal Update: archive | 19-Oct-2010 |
| 7 | SEC Proposes Rules Under Dodd-Frank for Reporting of ... An update on the SEC's proposed rules under the Dodd-Frank Act requiring institutional investment managers to report how they voted proxies on certain executive compensation matters. | Legal Update: archive | 19-Oct-2010 |
| 8 | Directors' remuneration: European approaches to ... An overview of European approaches to directors' remuneration; how it is determined and the level of disclosure required, drawn from the PLC Cross-border Corporate Governance and Directors' Duties Handbook 2010, which answers key questions on corporate governance issues in 24 jurisdictions. | Legal Update: archive | 10-Sep-2010 |
| 9 | Congress Passes Dodd-Frank Financial Regulatory Reform ... An update on the Dodd-Frank Wall Street Reform and Consumer Protection Act. | Legal Update: archive | 15-Jul-2010 |