Articles: 1-10 of 43
France: Year-End Tax Reporting Obligations for Employee Share Plans (2025 Fiscal Year)
France - December 23 2025 For French-qualified stock options or BSPCEs exercised in 2025 and French-qualified RSU vested in 2025, the French employer must prepare an…
IRS Issues 2025 Transition Relief and Hints at Future Tips and Overtime Information Reporting Obligations
USA - December 12 2025 The One, Big, Beautiful Bill Act (OBBBA), enacted July 4, 2025, creates new tax deductions for tax years 2025 through 2028 for recipients of…
Beyond Whole Shares: Implementing Fractional Shares in Employee Share Programs
USA - December 4 2025 With brokers increasingly able to facilitate equity award transactions involving fractional shares and companies recognizing their value, offering…
ISS’s Benchmark Policy Changes for 2026 will Impact Equity Plan Proposals
USA - December 2 2025 As we approach the 2026 proxy season, Institutional Shareholder Services (ISS) has announced a variety of compensation-related updates to its 2026…
Cutting Costs Without Cutting Corners: 10 Practical Tips for Managing Legal Risk in Global Reductions in Force
USA - September 11 2025 In 2025, multinational giants across industries are redefining the scale and scope of global workforce reductions—with some cutting tens of thousands…
Tax and Legal Considerations for Global Tender Offers
USA - September 2 2025 Private company tender offers and similar liquidity programs have become increasingly common in recent years, offering service providers a way to…
One Big Beautiful Bill Act Introduces New Excise Tax on Remittance Transfers
USA - August 4 2025 The One Big Beautiful Bill Act, enacted as Public Law 119-21 on July 4, 2025, introduces new section 4475,i which imposes a 1% Excise tax on…
The Real Life of a CEO: Modern Day Issues Regarding Security, Accessibility and Travel Expectations
USA - July 16 2025 For the first time in nearly twenty years, the SEC is considering on a holistic basis whether the current executive compensation disclosure rules…
Senate Passes No Tax on Tips and Overtime Provisions
USA - July 3 2025 We reported in May on the provisions in the House’s One Big Beautiful Bill addressing two of President Trump’s campaign promises - no…
No Tax on Tips and Overtime Campaign Promises Take Shape in “One, Big, Beautiful Bill”
USA - May 20 2025 While we do not often report on proposed legislation, two provisions in the bill the House Ways and Means voted out of Committee on May 14th (and…
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