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ARTICLE · 03 JANUARY 2022

Employee Stock Plans: International Reporting Requirements

Jones Day
Jones Day
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This White Paper highlights some of the principal annual or quarterly reporting requirements for employee stock plans that multinational companies most commonly encounter when offering these programs...

GlobalEmployment and HR
Shoshana Litt
Shoshana Litt
John Papadakis
John Papadakis
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This White Paper highlights some of the principal annual or quarterly reporting requirements for employee stock plans that multinational 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 White Paper. Please note that this White Paper does not address routine, year-end tax reporting obligations nor does it cover filings that are required for purposes of relying on a securities law-related exemption tied to the grant of an equity award.

AUSTRALIA

Tax Reporting for Equity Awards
Employers are subject to annual reporting requirements with respect to all equity grants made to Australian employees. By July 14, 2022, Australian employers must issue an Employee Share Scheme Statement to each employee who was granted an equity award that vested or was exercised in the prior tax year (i.e., before June 30, 2022), and by August 14, 2022, the

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