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ARTICLE · 10 JANUARY 2011

Employee Stock Plans 2010: Year-End International Reporting Requirements

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This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide.

GlobalEmployment and HR
Robert Marshall II
Robert Marshall II
Shoshana Litt
Shoshana Litt
Louis Rorimer
Louis Rorimer
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This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide. Please note that this Commentary does not address routine, year-end tax reporting obligations. A chart summarizing these items appears at the end of this Commentary. If you have any questions about these requirements or need any assistance, please do not hesitate to contact one of the Jones Day lawyers listed below.

Australia

Employers are subject to annual reporting requirements with respect to all equity grants to Australian employees. By July 14, 2011, Australian employers must issue an Employee Share Scheme Statement to each employee who vested in an equity award in the prior tax year, and by August 14, 2011, the employer must file an Employee Share Scheme Annual Report with the Australian Taxation Office ("ATO"). If

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