• Remuneration of Executives Moving Across Borders – Tax Considerations on Share Incentive Plans in France and in the United States

    April 07 2010, 08:30 - 08:30
    Location: AmCham France

    Remuneration of Executives Moving Across Borders –Taxation of Stock Incentive Plans in France and the US

    The Chairman of the Taxation Task Force of the American Chamber of Commerce is pleased to invite you to a breakfast roundtable on the remuneration of executives, with a focus on managing the French and US taxation of stock incentive plans when executives cross borders.

    Stock options, restricted stock, performance stock units – there are many ways to structure compensation of executives besides paying cash.  Each type of plan presents specific issues and challenges.   To add to the complexity, the income taxation of stock incentive plans in France and in the United States do not always match -- when an executive moves from one country to another, discrepancies in the two tax systems may lead to onerous results.  Failure to plan for the tax consequences to the executive or to the company translates into unanticipated risks, costs and time spent by staff and outside counsel while trying to find solutions after the fact. 

    The presentations will highlight the main considerations that tax and human resource directors need to remember when structuring stock incentive plans, and will include discussion of:

    • Current trends in structuring competitive compensation packages ;
    • Stock options and Restricted Stock or Performance stock plans : rules of taxation in France and in the United States ;
    • Managing mobility of executives with non-monetary compensation plans ;
    • Tax issues concerning income realization from stock options or restricted stock/performance share plans when executives move from France to the United States or vice versa, including the timing of taxable income ;
    • Potential problems faced by the company with mobile executives.
    The panel of experts who will present these issues, propose solutions and answer your questions include:
    • Colin Bernier, Ernst & Young Société d’Avocats
    • Christine de la Chaise, Fidal
    • Franck Duez, Banque Transatlantique
    • Eric Fourel, Chairman of the “Taxation Task Force” of the AmCham, Ernst & Young Société d’Avocats


    This is a forfait (free) event for: President’s Council, Corporate, Affiliate, Entrepreneur & Non-Profit Members.
    Other Members: € 10 – Non Members & Guests: € 20

    *Please let us the know the name, title and company of each person attending