International Top 30 position: 14
International 50 position (Asia-Pacific): 12
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In this issue (Inter alia): minimum wages in Germany; transfer of business by takeover of personnel; facilitation of immigration of specialised personnel.
This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that US companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide.
On 26 July 2012, the Pensions Regulator issued a statement on financial support directions (FSDs) with the intention of providing further guidance and comfort with regard to the circumstances in which it will issue an FSD after a company has been placed into administration.