Are you responsible for understanding and complying with the complex tax and regulatory requirements affecting equity pay programs around the world on a limited budget?

It's time you became an "informed consumer" of professional services to stetch your limited compliance budget.  With some "elbow grease", you can get your job done without overpaying for external advice. 

This page contains useful links to information published by local country authorities.  We'll be adding to this page often as we locate new information, so please check it periodically. 

Of course, if you need some help to make sense of the materials written by the regulators, we are available to provide our unbiased, practical guidance and coaching services to make sure you are on the right track.  

And when appropriate, we put you in touch with qualified attorneys and tax professionals who specialize in equity compensation issues that can handle local country filings efficiently.

Ready to find out just how affordable global equity compliance can be when you work with seasoned professionals at ISP Advisor?  Send us an email to schedule a call!  

If you have limited time to "do-it-yourself", consider subscribing to our ISPGuide service.  It provides easy-to-follow, country-by-country tax and regulatory information you need to design "global-friendly" equity pay programs.  

Our subscription cost for an entire year will cost less than fees that some advisor firms charge for one hour of consultation!

To find out more, please send us an email.

Australia

Australia Taxation Office (ATO) posted a publication on the much anticipated Employee Share Scheme (ESS) Annual Report which applies to the tax year ending June 30, 2010.  Our consultants have managed ESS filing for clients since it became required. 

Click HERE to download that publication

Click on the titles below to access three other useful resources from the ATO:

• ESS Guide for Employers
• ESS Guide for Employees
• Daily Foreign Exchange Rates

Canada

Canada Revenue Agency (CRA) has several online resources and publications concerning taxation of stock options (also referred to as "Security Options").  Below is a great place to start to learn how stock options are taxed under Canadian tax rules:

Click HERE to go to their Topics of Security Options webpage.

Also keep in mind that the 2010 Budget (published on March 4, 2010) has introduced some signficant changes as to how options are taxed in Canada, and clarified employer's obligation to report equity compensation, withhold and remit taxes.

Click HERE to see the FAQs prepared by CRA.

We are available to assist you evaluate your company's (and your vendor's) readiness to comply with the Canadian tax withholding requirements.

Ireland

Irish Revenue introduced a new form for tax year ending 2009, which remains in effect for the 2010 tax year. 

Click HERE to go to their tax form inventory and download "Form RSS1". 

We are available to assist you complete these forms or walk you through the process so you can complete it on your own.

United Kingdom

Click on the following links to go to HMRC (Her Majesty's Revenue & Customs) website to download the forms you need:

Form 35 - Annual Return Form for Company Share Option Plan 

Form 42 - Employment-related securities and options reportable events 

We are available to assist you complete these forms or walk you through the process so you can complete it on your own.