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The United Kingdom has recently enacted its own Prospectus Regulation, which like the EU Prospectus Regulation, continues to exempt nontransferable stock awards that are granted for no...

This is a reminder that Annual Returns for each share scheme for the tax year ending April 5, 2021 must be lodged with HMRC by July 6, 2021. Non-tax advantaged plans must be reported on the...

In the past, China State Administration of Foreign Exchange (“SAFE”) did not accept equity plans launched by private company, even if the awards are granted after the IPO....