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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...

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...

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...

Late January 2021, China State Administration of Foreign Exchange Shanghai Branch (“Shanghai SAFE”) verbally notified our Shanghai colleagues that the annual filing...

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