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In this latest update of the Global Equity Matrix, we summarize the key issues for share-based awards and cash awards and cover tax and securities, exchange control, labor law and data privacy considerations for such awards in 50 countries.

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Author

Barbara Klementz is the chair of Baker McKenzie’s North American Compensation Practice. She has practiced in the area of global equity and executive compensation for over 20 years. Barbara has authored several articles on global equity issues for the BNA Executive Compensation Journal, Journal of Corporate Taxation and San Francisco and Los Angeles Daily Journal, among others, and she is the author of a blog on global equity related topics called the Global Equity Equation. She is also a frequent speaker on a variety of global equity topics. Barbara is recognized as a ranked practitioner by Chambers USA. Chambers states that she "consistently delivers top-notch assistance and work product, and is a true expert in the field." Barbara is admitted to private practice in California and Düsseldorf, Germany.

Author

Brian K. Wydajewski practices in the area of compensation and employment. He also heads the Chicago Office’s Global Equity Services Practice which assists multinational corporations with the design, implementation and operation of global equity compensation plans. Mr. Wydajewski has authored numerous articles, and is a frequent speaker on employee benefits, executive compensation and global equity compensation issues. In addition, Mr. Wydajewski is past chair of the Illinois State Bar Association’s Employee Benefits Section Council, and is an adjunct professor at the Center for Tax Law and Employee Benefits at the John Marshall Law School.

Author

Narendra Acharya focuses his practice on matters relating to US and international employee benefits and executive compensation — including global stock plans and pensions, as well as matters pertaining to pensions, executive compensation and employment issues in mergers and acquisitions. Mr. Acharya has particular expertise dealing with cross-border compensation issues, including issues raised in corporate reorganizations and inversion transactions. Mr. Acharya has been selected as a BTI Client Service All Star, which recognizes "innovative attorneys who are leveraging market changes to stand out with corporate counsel and deliver superior client service."

Author

Nicole Calabro is a partner in Baker McKenzie’s Employment & Compensation Practice, with a focus on global equity services. She advises multinational companies on all facets of employee equity plans. She regularly assists public and private companies in offering their employee equity plans around the world. Nicole is currently a member of the National Association of Stock Plan Professionals and the Global Equity Organization. Prior to joining the Firm, Nicole was a senior associate in the Global Equity Group at Mercer Human Resource Consulting LLC. Previously, she was a manager in the New York office of Deloitte Tax LLP.

Author

Denise Glagau is a partner in the Firm's North America Employment and Compensation practice where she advises multinational companies on the tax and legal issues related to offering employee share plans and other incentive compensation programs in their home countries and on a global basis. Denise has authored several articles and frequently speaks on topics of interest for legal and other professionals dealing with share plan issues. She serves as the Secretary of the Board of Directors of the National Association of Stock Plan Professionals (NASPP) San Francisco Chapter and she is on the Advisory Board of the Certified Equity Professionals Institute (CEPI) of Santa Clara University. She is a recognized practitioner by Chambers USA 2019 in the area of Employee Benefits & Executive Compensation. She is also a member of the Firm's Financial Institutions and Healthcare & Lifesciences industry groups.

Author

Sinead Kelly is a partner in the Firm's Compensation practice. She advises on US executive compensation and global equity and has practiced in the compensation field since 2005. She regularly speaks and publishes on compensation-related topics and is a contributing author to Lexis Practice Advisor and Wolters Kluwer’s “Practical Guide to SEC Proxy and Compensation Rules,” as well as a founder of the Firm's Compensation Connection blog. She is on the Advisory Board of the Certified Equity Professionals Institute (CEPI) of Santa Clara University and is a member of the Firm's Artificial Intelligence and Blockchain working groups. Sinead has been recognized by Chambers USA for Employee Benefits and Executive Compensation, most recently in 2024, where Chambers states that she is “extremely intelligent, responsive and solution-oriented.” She is a Thomson Reuters Stand-out Lawyer for 2024, and is ranked by Legal 500 as a "Leading Lawyer" for Employee Benefits, Executive Compensation and Retirement Plan Design.

Author

Lindsay Minnis is a partner in Baker McKenzie's Global Equity Services Practice in New York. She routinely advises multinationals on international equity plans, executive compensation and employment benefits.