The Australian Government has released draft legislation which, if implemented, will boost the tax concessions for shares and options acquired under employee share and option plans on and from 1 July 2015.

In 2009, changes to the tax treatment of employee share and option plans saw the end of these incentive schemes in Australia.  The

Business owners with operations in the UAE often consider the possibility of expanding international employee incentive schemes (Incentive Schemes) to its UAE resident employees.  Typically the biggest concern the employer has is whether local legislation and regulations will permit the offering and ultimate participation in an Incentive Scheme (regardless of how it is