Cross-border employee transfers - an overview of pension, stock option and other benefit plan aspects

Article Abstract:

The author discusses U.S. and foreign taxation issues arising in the context of employee benefit plans in cases of international transfers of employees.

International, Employee Benefits & Services, Human resource management, Employment abroad, Overseas employment

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Employers operating in Canada may be required to provide pension and other benefits to same-sex domestic partners; U.S. court upholds challenge to phone company's same-sex domestic partner benefits

Article Abstract:

This article concerns rulings by a Canadian court and by the US Southern District Court of New York involving issues of the provision of employee benefits to same-sex domestic partners. The Canadian case possibly may require same-sex employee benefit coverage for all Canadian employees. The US court agreed with the employer and denied coverage to an employee's opposite sex partner where the employer provided coverage to same-sex partners.

Canada, Cases, Unmarried couples

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Extending U.S. equity-based compensation plans to foreign subsidiaries: U.S. and foreign tax issues

Article Abstract:

The tax treatment of employee equity compensation incentive plans used by U.S. parent corporations with foreign subsidiaries is the focus of this article which includes discussions of foreign and domestic tax issues, including those involving payroll taxes. A chart indicating laws of 12 countries is included.

Tax Law, Public Finance Activities, Laws, regulations and rules, Compensation and benefits, Affiliated corporations, Employee incentives, Payroll tax

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