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 and to request a free trial, please send us an email.

Australia

In 2010, the Australia Taxation Office (ATO) posted a publication on the much anticipated Employee Share Scheme (ESS) Annual Report. 

Click HERE to download that publication.

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

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

If you would like some help navigating through the requirements, please contact us.  Our consultants have assisted clients with this matter since the 2009/2010 Australian tax year when the ESS reporting requirement was introduced.

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.

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

China

We work with highly quaqlified local Chinese law firms to cost-effectively provide end-to-end management of the SAFE (State Administration of Foreign Exchange) application process.  SAFE approval is required for US multi-national plan sponsors to legally operate equity-based compensation programs for PRC national employees. 

We blend our plan design and operational process expertise to help our clients implement a practica equity programs for their PRC employees while lowering the overall cost of SAFE filing significantly.

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

•  SAFE Website

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.