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ARTICLE · 12 DECEMBER 2012

Employee Stock Plans 2012: Year-End International Reporting Requirements

Jones Day
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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
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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. A chart summarizing these items appears at the end of this Commentary. Please note that this Commentary does not address routine, year-end tax reporting obligations. 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

Tax Reporting. Employers are subject to annual reporting requirements with respect to all equity grants to Australian employees. By July 14, 2013, Australian employers must issue an Employee Share Scheme Statement to each employee who was granted an equity award that vested in the prior tax year (i.e., before June 30, 2013), and by August 14, 2013, the employer must file an Employee Share Scheme

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