Withholding tax – Did you know that only 30% of global countries have a withholding tax rate?

If the parent company recharges the costs to the subsidiary, then the withholding tax is up to 45% of countries. This is on a sample of 204 countries around the world. However, 16 of the 20 biggest economies do have withholding tax. Many countries use withholding tax and many settle shares or use “net settled.”

Securities filings – Did you know that 70% of countries do not have filings?

Further, often there are no filings at all. If you do not transfer funds (for example with free shares or cash plans) then you do not have any exchange controls, in which case there are less than 10% of countries around the world on a sample of 204 countries. You can use the ShareReporter filings App to identify the securities filings and exchange controls, and their costs and times, in real-time.

Global Tax – Did you know that 30% of global countries have no tax on employee share plans?

However, 90% of the 20 biggest economies do have tax on employee share plans. The 2 other countries of the 20 biggest countries where there is no tax payable are Saudi Arabia and Indonesia on RSU’s (although even this is arguable). Generally, for any company that has a global share plan it is likely that most of these countries will require employee tax.

Social Security Did you know that 85% of countries do not have uncapped social security on share plans?

Therefore in many countries the company may disregard Social Security on employee share plans and administration.