In 2017, 33 U.K.-based companies listed on AIM and disclosed details on their share incentive plans for management and employees.
A&M Taxand has prepared detailed analysis of these share incentive arrangements at the executive and employee levels. We have produced a comprehensive report showing the key trends and variables of share incentive plans.
In addition to the report, a high-level summary of these findings is presented in this document. A copy of the full report is available upon request.
Please click here to download the 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In this week’s German Tax Update, we report on the revised draft guidance on mandatory e-invoicing in Germany.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.
