Employee Incentives and Benefits Newsletter - June 2012

11 June 2012

In this edition you can find the following articles:

  • Is the "Exit Only" EMI Option Dead?
  • EMI - New form EMI 1
  • Employee share plans - reporting deadline looms
  • OTS Proposals to simplify Approved Plans
  • OTS Review of Unapproved Arrangement
  • Operating PAYE on Post
  • Termination Share Based Payments
  • Personal Service Companies and IR35
  • Pension Auto-Enrolment
  • EU Prospectus Directive Amendments
  • International News
    • China
      • China Loosens Forex Controls on Employee Incentive Plans of Foreign Companies
      • Simplified Procedures, Fewer Restrictions
      • Opening up of Offshore Capital Markets to Individual Investors?
    • France
      • New tax reporting requirements for French qualified awards
    • Germany
      • Prospectus Directive Amendments
    • Italy
      • A 3% surtax on annual income
      • Tax on Foreign Financial Assets
      • Severance pay exceeding EUR one million
    • Netherlands
      • Amendments to 30%-ruling regime
      • Tax measures proposed in Stability Pact
  • Dual contracts and interpretation of "merely incidental" duties

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