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International Equity Compensation: U.S. and Foreign Tax Implications of Granting Awards to Mobile Employees

Incentive Stock Options, Nonqualified Stock Options, Phantom Stock Plans, Restricted Stock Units

Note: CLE credit is not offered on this program

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Thursday, May 2, 2024

Recorded event now available

or call 1-800-926-7926

This webinar will address the taxation of international equity awards in the U.S. and other specific countries. Our veteran foreign tax panelist will explain how and when common equity grants are taxed in the U.S., U.S. withholding requirements, and how and when these are taxed upon relocation and to residents of other countries.

Description

The U.S. rules for taxing equity-based compensation for U.S. citizens are complex. Determining the taxation of incentive stock options, restricted stock units, nonqualified stock options, phantom stock plans, and the many other types of pay by way of ownership interests is difficult enough. Worldwide differences in the taxation of this income add another layer of complexity to these determinations.

Nuances such as where taxpayers reside when compensation is earned, where they reside when it is withdrawn, and whether they were, and are, a U.S. resident or nonresident influence the tax planning and ultimate liability in the U.S. and abroad. Some countries tax equity grants when awarded, while others require withholding and taxation of the receipt when the grant is vested or exercised. Foreigners receiving equity grants from a U.S. company could later be liable for U.S. tax while a resident of another country. Multinational tax advisers must understand the taxation of equity-based compensation arrangements in the U.S. and abroad.

Listen as our international tax expert explains the taxation of typical equity compensation vehicles in the U.S. and overseas for international tax practitioners and employees.

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Outline

  1. International equity compensation: introduction
  2. Types of equity compensation
  3. Taxation of equity compensation
    1. In the U.S.
    2. Abroad
  4. Relocation considerations

Benefits

The panel will cover these and other critical issues:

  • Typical equity compensation vehicles available under the U.S. tax code
  • Basic rules related to taxation of equity compensation in the U.S.
  • Examples of comparable equity compensation vehicles in other countries and taxation
  • Foreign implications upon granting equity compensation to an internationally mobile employee

Faculty

Subramanian, Ragini
Ragini Subramanian
Senior Manager
Eisner Advisory Group

Ms. Subramanian is a Tax Senior Manager in the Private Client Services Group. With over 10 years of tax experience, she...  |  Read More

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