Changes to corporation law disclosure requirements for Employee Share Schemes (ESS) were revealed in the 2022 budget. Among the changes are the ability to offer more meaningful amounts of equity, ...

Employee Share Schemes (ESS) are a great tool for innovative start ups to attract the best and brightest talent, but recent changes mean they can also be a minefield if SMEs are not aware of them.

Avid readers of the Inland Revenue Department's (IRD) policy updates may get a sense of déjà vu when reading “Taxation of employee share schemes: start-up companies”, an issues paper that was released ...