6.4 Equity at the Margins: Navigating Tax Challenges in Lower-Income Countries

Rolling out equity compensation in new countries—especially those with higher tax rates—comes with unique compliance and operational challenges. From withholding obligations to payroll complexities and cultural expectations, administering equity globally requires careful planning and local insight.

Join our panel of global equity experts as they unpack practical strategies for navigating these challenges. Through real-world examples from companies like Nvidia, you’ll learn how to balance compliance, employee experience, and organizational goals while delivering equity programs that resonate locally.

KEY LEARNING POINTS:

  • Understand employer obligations, cross-border reporting, and managing high tax rates to protect both your organization and employees.
  • Strategies for handling year-to-date wages and income data across multiple payroll systems to ensure accuracy and efficiency.
  • Learn how to structure awards and communicate effectively to maintain fairness and engagement, even in regions with low income thresholds or high tax rates.
Speaker/Author

Brian King, Charles Schwab (US)
Andrea Kagan, NVIDIA (US)
Tom Parker, Tapestry (UK)

Event date
Wednesday, 22 Apr 2026, 16:00 - 17:00
Country
Breakout series
Location
JW Grand Salon 4
Field of Study
Tax
Level
I

3.6 Scaling Equity Globally: Visa’s Journey Across 100+ Countries

Visa operates in more than 250 countries and territories and supports employees in over 100 countries with equity compensation—truly a global footprint. This panel will take you behind the scenes of Visa’s expansive stock plan programs to explore what it takes to design, implement, and scale equity programs across diverse regions.
 

Join experts from Deloitte and Visa for an in-depth discussion on lessons learned from managing one of the world’s most progressive and far-reaching equity programs. The panel will cover the end-to-end journey of global ESPP expansion, including evaluating feasibility in different countries, designing policies for scale, navigating complex legal and tax considerations, balancing stakeholder priorities, and effectively communicating and engaging employees worldwide.
 

KEY LEARNING POINTS:

  • Understand how to evaluate program viability, create scalable policies, and align plans with local and global requirements.
  • Learn strategies for balancing priorities across legal, tax, HR, and executive stakeholders while navigating diverse regulatory environments.
  • Gain actionable approaches to communicating and engaging employees across regions to maximize participation and program effectiveness.
Speaker/Author

Mark Miller, Deloitte (US)
Christine Crawford, Visa (US)
Liz Pierson, Deloitte (UK)
Lorne Greenburg, Visa (US)
William McCauley, Bank of America (US)
 

Event date
Wednesday, 22 Apr 2026, 10:45 - 11:45
Country
Breakout series
Location
401
Field of Study
Specialized Knowledge
Level
O

3.1 Around the World in 60 Minutes: Global Equity Edition

From China to Chile, the U.S. to the UK—and everywhere in between—this session takes a practical look at the legal, regulatory, and tax updates shaping global equity incentive plans. 
Designed for professionals balancing compliance, cost, and complexity, this session cuts through the noise with candid discussion, practical guidance, and hard-earned lessons on managing global incentive plans without losing your sanity—or your budget. Whether you’re a seasoned global equity leader or just expanding internationally, you’ll walk away with actionable insights you can apply immediately.
 

KEY LEARNING POINTS:

  • Understand the latest regulatory and tax developments impacting equity compensation across key global markets.
  • Learn strategies to control compliance costs while minimizing legal, tax, and operational risk.
  • Gain real-world tips from issuers and advisors on keeping plans compliant, scalable, and efficient across multiple jurisdictions.
Speaker/Author

Ian Gassner, Weir Group (UK)
Tom Parker, Tapestry (UK)
Lewis Dulley, Tapestry (UK)
Vanda Kiss, Nokia (NL)

Event date
Wednesday, 22 Apr 2026, 10:45 - 11:45
Breakout series
Location
JW Grand Salon 1
Field of Study
Specialized Knowledge
Level
O

2.6 A Tax-Qualified Trio: Benefits and Tradeoffs of Tax-Advantaged Plans in the UK, Israel, and France

Tax-qualified equity plans can feel daunting to implement and manage across different countries—but when used strategically, they can offer meaningful advantages for both employers and employees. In this session, local experts from France, Israel, and the UK will share practical insights into the benefits, challenges, and success factors of tax-advantaged equity plans in their respective regions.
 

Recognizing that tax-qualified plans aren’t always the right fit, the discussion will also explore alternative approaches to encouraging employee equity participation when these plans are not viable. Attendees will gain a balanced, real-world perspective on how to evaluate options, manage complexity, and design equity programs that align with local regulations and workforce needs.
 

KEY LEARNING POINTS:

  • Learn the key benefits, structures, and compliance considerations for tax-advantaged equity plans in France, Israel, and the UK.
  • Identify scenarios where tax-qualified plans may not be appropriate and explore alternative strategies to promote employee equity participation.
  • Gain practical strategies for navigating tax and legal risks, working across cultures and time zones, and ensuring compliance in European and global equity programs.
Speaker/Author

Hannah Needle, FGE, Tapestry (UK)
Alexis Despres, Banque Transatlantique (FR)
Odelia Pollak, IBI Capital (IS)
 

Event date
Tuesday, 21 Apr 2026, 14:45 - 15:35
Breakout series
Location
401
Field of Study
Tax
Level
I

2.5 Inside GEO's Share Plans Ranking Study: What Drives Successful Employee Ownership Globally

GEO’s Global Share Plans Ranking Study is the first of its kind, offering a country-level snapshot of the appetite, support, and provision of employee share ownership - and now includes insights from even more countries!
With insights from senior equity compensation issuers and service providers across a growing number of countries, this expanded report paints the bigger picture of employee equity worldwide. This session will dive into key report highlights, uncovering the countries leading the charge in employee equity adoption as well as those with untapped potential.


KEY LEARNINGS:

  • Explore key findings, including emerging trends and barriers to implementing share plans,
  • Learn how to leverage the report to strategically extend plans into new countries or boost participation in your current regions
  • Discover actionable insights to enhance your global equity strategies
Speaker/Author

Bill Castellano, Rutgers University (US)
Lindsay Minnis, Baker McKenzie (US)
Vickram Paliwal, KPMG (CH)
Diederik Blanken, Walmart (US)
Vanda Kiss, Nokia (NL)

Event date
Tuesday, 21 Apr 2026, 14:45 - 15:35
Country
Breakout series
Location
JW Grand Salon 5
Field of Study
Specialized Knowledge
Level
I

2.4 The Executive Equity Journey: From Promise to Payout

Receiving an executive equity grant can be thrilling—a promise of future wealth with the potential to transform careers. But what happens between the initial grant and the final payout? This session explores the realities versus expectations for employees, executives, and directors, unpacking the complexities of communication, regulation, and strategic planning throughout the executive equity lifecycle.

Participants will gain a comprehensive view of how effective communication aligns expectations, while regulatory frameworks shape the journey from grant to vesting. The session will also examine broader considerations, including tax optimization, succession planning, estate management, and trust creation. 

KEY LEARNING POINTS:

  • Understand the full journey from grant to vesting, including common challenges and regulatory considerations.
  • Learn strategies to clearly communicate equity value and align expectations for executives, directors, and employees.
  • Gain insights into tax optimization, succession planning, estate management, and trust strategies to enhance wealth outcomes.
Speaker/Author

Chris Dohrmann, FGE, J.P. Morgan Workplace Solutions (US)
Melissa Jackmin, Vestis (US)
Dan Barker, Sportradar (US)
Bob Fritz, JPM Private Bank (US)

Event date
Tuesday, 21 Apr 2026, 14:45 - 15:35
Country
Breakout series
Location
JW Grand Salon 4
Field of Study
Specialized Knowledge
Level
I

1.2 Global Share Plans in Motion: What’s New, What’s Risky, and What to Watch

Global share plan compliance continues to evolve—sometimes in helpful ways, sometimes in unexpected (and challenging) ones. This session delivers a fast-paced update on recent legal, tax, and regulatory developments across key jurisdictions, including Argentina, China, Denmark, Israel, Japan, Singapore, the United Kingdom, the United States, and Vietnam.

Experienced issuer leaders and a global share plan advisor will share how these changes are affecting real-world equity programs, highlighting where companies are adjusting plan design, administration, and compliance strategies. The discussion will focus on practical approaches for monitoring global developments, responding to regulatory change, and maintaining compliant share plans across diverse jurisdictions.

KEY LEARNING POINTS:

  • Key global regulatory and tax developments impacting share plans across major jurisdictions.
  • How companies are adapting plan design and compliance strategies in response to change.
  • Practical methods for staying ahead of global developments without overburdening internal teams.
Speaker/Author

Barbara Klementz, Baker McKenzie (US)
Mike Browning, Equinix (US)
Andrea Kagan, NVIDIA (US)
Cherie Curry, FGE, FGS Global (US)
Sepehr Samari, Microsoft (US)

Event date
Tuesday, 21 Apr 2026, 13:30 - 14:30
Breakout series
Location
JW Grand Salon 2
Field of Study
Tax
Level
I
ARTICLE
24 August 2025
EXEMPTION GRANTED TO EMPLOYEE SHARE SCHEMES IN TAX YEAR 2025-26
External News

Pkrevenue.com

Finance, tax and accounting
All plan types

The Federal Board of Revenue (FBR) has granted tax exemptions for employee share schemes under the Income Tax Ordinance 2001 for the 2025–26 tax year, removing immediate tax liability when options are granted. Tax is only applied later, depending on the scheme’s structure—such as when transfer restrictions are lifted, shares are issued, or rights/options are sold. This reform is designed to encourage companies to adopt share schemes, align employee incentives with company growth, and ease tax burdens for workers.

ARTICLE
27 August 2025
NEW TAX BILL AIMS TO ATTRACT MIGRANTS TO NEW ZEALAND
External News

DLA Piper

Finance, tax and accounting
All plan types
New Zealand

The New Zealand Government’s new tax bill introduces measures to attract migrants and ease compliance, including a special “non-resident visitor” rule allowing digital nomads to work in New Zealand for up to 275 days without income tax, and a new foreign investment fund calculation method (RAM) to simplify tax for migrants on overseas shares. Key domestic changes include deferred tax timing for employee share schemes in unlisted companies, phased increases to KiwiSaver employer contributions, and tax exemptions for income from residential solar electricity sales. Other updates clarify SaaS exemptions from non-resident contractors’ tax, align PIE rules for cryptoassets, and repeal certain trust disclosure and taxpayer information provisions to simplify reporting.

ARTICLE
14 August 2025
‘BIG BEAUTIFUL BILL’ AFFECTS TAX PLANNING FOR STOCK OPTIONS AND RSUS
External News

Forbes

Finance, tax and accounting
All plan types
USA

The One Big Beautiful Bill Act of 2025 (OBBBA) brings several tax changes that affect equity compensation, including raising the SALT deduction cap from $10,000 to $40,000 through 2029, though the benefit phases out for incomes above $500,000. It also alters Alternative Minimum Tax (AMT) rules beginning in 2026, making it more likely high earners exercising incentive stock options will trigger the AMT. Additionally, the law expands Qualified Small Business Stock (QSBS) benefits and shortens holding periods for capital gains exclusions, while adding new limits on charitable deductions starting in 2026.