The NASPP Blog

A long-time staple of the NASPP’s Global Stock Plans portal has been Baker & McKenzie’s Matrix of International Considerations in 50 Countries. This year’s edition of the matrix, released in April 2016, now includes considerations for cash awards (phantom shares, net settled RSUs and other cash-settled equity awards). The considerations for cash settled awards vary by country, similar to other award types. In today’s blog, using the Martix as our guide, we’ll test your know-how related to treatment of cash awards.

Trivia Time!

The world is a big place, and with cash-settled awards gaining popularity in non-US jurisdictions, it’s time to deepen our expertise in this area. Take the trivia quizzes below to learn more about whether cash is king, or alternatively a can of worms. You can see the results from your peers in each poll, and the correct answers are listed at the bottom of this blog. Good luck!

#1 – Tax Basis

#2 – Timing of Taxation

#3 – SAFE Registration in China

For more more country specific considerations in handling cash awards, view the entire Baker & McKenzie Matrix.

-Jenn

ANSWERS:

1.  Belgium  2. Both France and Malaysia  3. Payment of cash settled awards from the local payroll