March 15, 2021

Granting awards under executive share plans; how to make sure it all goes to plan

The Executive Compensation Services practice Managing Director, David Tuch and Director, Samantha Lenox discussed key issues Company Secretaries need to consider and implement when making grants under executive share plans, including:

Documentation issues and requirements;
Regulatory considerations;
Share supply issues and liaising with trustees; and
Additional considerations relating to making grants to non-UK based employees.

Thought Leadership

The Roses Have Wilted and Only a Few Less Thorns—Australia’s Finalised Third Party Debt Test Guidance

October 30, 2025

Explore the restrictive interpretation of third party debt in Australia's PCG 2025/2, with minimal concessions and a hardline approach by the Commissioner.

Thought Leadership

EU VAT Quarterly Wrap-up –– Q3 2025

October 28, 2025

In this Q3 2025 edition of our VAT Quarterly Wrap-up, we address three VAT topics which kept the CJEU busy in the third quarter of 2025. Alongside these cases, we selected a number of developments relevant for companies active in EU Member States.

Thought Leadership

A Transfer Pricing Prescription for Thai Pharma Distributors

October 22, 2025

Explore transfer pricing challenges in the pharmaceutical sector, shaped by high profitability, R&D investments, patent protections, and marketing intangibles.