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Global employee share plans: tax deductions

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Companies may wish to consider whether a corporate deduction could be obtained in those countries in which they make awards under their global share plans. Although local requirements need to be considered country by country, many countries have similar rules on corporate deductibility and a common recharge arrangement can reduce administration and compliance. Collateral issues such as transfer pricing, impact on local payroll taxes, and local exchange controls and withholding taxes also need to be considered.

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