ExecutiveLoyalty.org

Equity Awards - China


"SAFE" Registration

  • Multi-national companies that do business in China should consider currency control rules under which the PRC's State Administration of Foreign Exchange (SAFE) restricts PRC employees from receiving shares of a non-PRC based company.   
  • See this 2010 article for a review of SAFE rules. 
  • See this 2012 summary re SAFE rules published 3/16/2012. 
  • See this 2015 article from Global Equity for an update about the PRC's SAFE rules and alternatives for multi-national companies to consider.

Taxation

  • 2016.05.16  Preferential Tax Treatment for Stock Options Issued by Unlisted Companies - see this Deloitte Alert. [download]


Vesting and Golden Handcuffs for PRC Employees