Deloitte Legal Newsletter
The regulations on the amendments of tax laws in 2016 contain several peculiarities including the provisions on the new Employee Stock Ownership Plan (hereinafter: ESOP) extending the range of employee incentives. According to the new rules, the programme may also facilitate the management of securities obtained under employee incentive schemes leading to significant savings both on the employer's and the employee's side. This issue of our Newsletter will introduce the key provisions pertaining to the new ESOP. Details.