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GPS: Global Stock Plans
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Format: Perfect-bound book, 61 pages
Publication date: November 2009
Status: In stock
Design of Plans
Tax and Payroll Issues
6.1. Tax and Payroll Issues Overview6.1.1. Equity awards are considered compensatory and, therefore, taxable in virtually all countries. The type of tax payable, amount subject to tax, timing of the taxable event, tax withholding requirements, tax rates, and the requirement to report the income to the tax authorities vary by country. Some countries require withholding and reporting. Others require reporting, but not withholding. A few require no withholding or reporting.
6.1.2. Countries use different tax years. Reporting the taxable event is typically done on a tax year basis rather than a company's fiscal year. In most cases the tax year is the calendar year (e.g., US) and reporting is straightforward. Other countries use different tax years, such as a tax
year beginning on April 1 and ending on March 31. In these situations, reporting may be more challenging.