Setting performance targets, for both short and long-term incentives is a key activity in the remuneration committee’s annual cycle.
The third edition of our annual ‘toolkit’ supports remuneration committees and reward teams in this task by providing a range of market reference points for profit-based performance targets within both the annual bonus and the long-term incentive across the FTSE 100, FTSE 250, and FTSE Small Cap.
This year’s report also includes analysis which compares and contrasts annual bonus target-setting practices in the UK and US markets, providing fresh insights into the ongoing debate around the competitiveness of the UK-listed market in a global context.
Download the full report
G-7 PILLAR 2 STATEMENT: GETTING SOMETHING FOR NOTHING
July 2, 2025
The tax reform package within the One Big Beautiful Bill Act (OBBBA) continues to make its way through Congress, however, one proposed provision that imposes 'unfair foreign taxes' (section 899) has had a worldwide impact.
German Tax Update – 26 June 2025
July 2, 2025
In this week’s German Tax Update, we report on the revised draft guidance on mandatory e-invoicing in Germany.
VIETNAM PASSES NEW CORPORATE INCOME TAX LAW
July 1, 2025
Vietnam's Corporate Income Tax taking effect Oct. 1, 2025, will affect capital gains, PE, loss offset, overseas investment declaration, and exit planning.
Permanent Establishments often arise earlier—and more easily—than companies expect
July 1, 2025
The establishment of permanent establishments remains a perennial issue in international tax law - especially for expanding business models. New judgements by the Federal Fiscal Court show how quickly an operational detail can become a fully-fledged permanent establishment - with far-reaching tax consequences.
