April 2007 |
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Worldwide: Selected International Tax & Legal Consequences (.pdf - 1.1 MB) |
November 2006 |
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Worldwide: Recent Developments for the Third Quarter 2006 (.pdf - 648 KB) |
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Worldwide: Recent Developments for the Third Quarter 2006 |
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Worldwide: Moving Out of Uncertainty: New Trends in Equity Rewards; An Executive Summary of PwC’s 2006 Global Equity Incentives Survey Report |
August 2006 |
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Worldwide: The Trends - 2nd Quarter 2006 |
July 2006 |
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Worldwide: Linklaters Blue Flag Employee Share Plans: Global Alert - Prospectus Directive - CESR |
September 2005 |
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Worldwide: FASB Staff Provides View on Establishing a Grant Date Under FAS 123(R) |
August 2005 |
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Worldwide: Trends in Times of Uncertainty: An Executive Summary of PwC's 2005 Global Equity Incentives Survey Report |
June, 2004 |
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Worldwide: Changes in the Equity Compensation Landscape are Affecting Plan Administration |
March, 2004IASB: International Accounting Standards Board (IASB) Issues Ruling on Expensing Stock Options IASB: IASB Requires P&L Charge for Share-Based Payments (plus: Reduction in Debt Amount Associated w/ Option Exercise is Includible in Income) January, 2004Global Compensation: ...Did You Know? December, 2003OECD: Future Report from OECD on Transfer Pricing and Stock Option Plans November, 2003OECD: Guidance on transfer pricing expected by early 2004 November 10, 2003 OECD: The Organization of Economic Cooperation and Development (“OECD”) Issues Report to Modify the Use of Bilateral Tax Treaties November 10, 2003 October, 2003IASB: International accounting standards: Delay in share-based payment standard October 21, 2003 OECD: Revised report from OECD on cross-border taxation of stock options October 21, 2003 September, 2003Europe: The future of equity participation September 29, 2003• Contributed by June Anne Burke, William Mercer June, 2003IASB: Significant Changes to IASB Proposals for Share-based Payment June 24, 2003 May, 2003Worldwide: Increasing Number of Audits Worldwide Focus On Stock Option Income and Withholding May 1, 2003 December, 2002International: Financial Accounting Standards Board (FASB) The FASB Releases Invitation to Comment that Compares IASB’s and FASB’s Accounting for Stock-Based Compensation December 2, 2002• Contributed By: Tudor Havriliuc, PricewaterhouseCoopers November, 2002International: International Accounting Standards Board The IASB is Expected to Require Companies to Expense Stock Options November 1, 2002 August, 2002International: International Accounting Standards Board Continues Deliberations on Stock Option Accounting August 13, 2002 March, 2002General: Cross-Border Tax Issues OECD Studying Cross-Border Tax Issues Connected with Stock Options March 29, 2002 |