|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
Most US companies communicate no tax information whatsoever to stock plan participants abroad, in the findings of a survey by the National Association of Stock Plan Professionals (2008 International Stock Plan Design & Administration Survey). Our Global Tax Guide is therefore 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.
Please see the disclaimer and background of this resource.