It is almost the end of the calendar year and time for multinational companies to consider the necessary tax and regulatory filings for global share plans triggered by the close of 2025 (or by the end of a local tax year or company fiscal year different from the CY).As you consider the steps your company may need to take to start the new year right, please see our Annual Equity Awards Filing Chart, which describes key employee share plan filing and…
Are you ready for this year’s reporting? Following the end of the UK tax year on April 5, 2025, annual share plan returns may now be filed online with HM Revenue & Customs (HMRC). All companies with open share plan registrations with HMRC are required to submit an annual return, even if it is a nil return (i.e., even if there was no share plan activity during the 2024/25 tax year). The deadline for submission…
Institutional Shareholder Services (ISS) has released its executive compensation and equity plan policy updates for the 2025 proxy season, reflecting its approach to determining its proxy voting recommendations on say on pay and equity plan proposals for shareholder meetings held on or after February 1, 2025. The updates to ISS’s existing policies are fairly light overall, but it is notable that there will be heightened scrutiny of the design and disclosure of performance-vesting equity awards,…