Global Tax Guide
For Individuals With Stock Compensation
The Global Tax Guide explains the taxation of equity awards in 38 countries, including the income-sourcing and residence rules for mobile employees who move between tax jurisdictions. The country profiles to the left are regularly reviewed and updated as needed. At the end of each, the month of the most recently required update is given.
Employee Mobility Creates Complex Tax Issues
The taxation of income for mobile employees in two or more countries can be complex, especially when employees cross borders during the vesting period of equity awards. The Global Tax Guide presents these issues in a clear and informative manner. Each country profile in the Global Tax Guide also has a link to the relevant tax treaty with the US (if a treaty exists and a link is available).
In addition to the specific coverage of countries in this guide, see also a related article series and an FAQ about international taxation in general for mobile employees. Another FAQ presents survey data on stock plans outside the United States. A different FAQ explains the tax-equalization programs through which some companies pay the foreign tax of employees on international assignments.
Why This Guide Matters
In a survey of multinational companies, 67% of the respondents reported that employees do not have a good understanding of how to benefit from equity awards outside the United States (2015 Global Equity Incentives Survey by PricewaterhouseCoopers and the NASPP). Our Global Tax Guide is a valuable starting point for both stock plan participants and stock plan professionals who need to know about the taxation of equity awards in the covered countries.
Seek Professional Advice On Specific Situations
This guide can be a useful starting point and research tool, providing a general frame of reference on tax laws in each covered country. However, you should contact accountants, tax professionals, attorneys, and/or human-resources departments for advice on specific situations.
The contents of the Global Tax Guide should not be construed as legal, tax, or financial-planning advice on any specific facts or circumstances.Background of the Global Tax Guide
The Global Tax Guide was originally prepared by Louis Rorimer of the law firm Jones Day in Cleveland, Ohio, and was written to express his views and not necessarily the views of the law firm he is associated with. Mr. Rorimer is also the author of the two-volume book International Stock Plans. The Global Tax Guide is updated as needed by the staff of myStockOptions.com.