Jurisdiction(s):
United Kingdom

Key definition

Plans definition

What does Plans mean? Describes the set of design and technical documents for a project. In practice, parties use Plans to mean the drawings and related information that describe the works and are relied upon for design, planning, procurement and construction. The term is not generally defined by statute or case law; its scope is fixed by the contract or licence. Plans means all plans, drawings, models, specifications, reports, design documents and any other materials provided by the Licensor for the purposes of the Project, in hard copy or electronic form, including (without limitation) CAD/BIM models, federated models, schedules, surveys, calculations, method statements, datasheets and...

Global employee share schemes: securities and exchange controls, GDPR, employer of record issues, tax for internationally mobile employees, and risk-based compliance, communication and ongoing review strategies

Published by a LexisNexis Share Incentives expert

Practice notes

Businesses granting share schemes to staff overseas must weigh their plan’s aims against the regulatory and tax requirements across multiple countries. Although share schemes are typically launched with clear positives in mind (such as fostering Ownership, aligning stakeholders, boosting participation and morale), the threat of civil and even criminal sanctions for breaches—and the damage to reputation and negative press—drives the need for worldwide compliance at both the parent and each local Subsidiary level for any cross‑border employee plan. Compliance is rarely simple given the intricate legal and tax obligations and the pace at which these rules evolve. Accordingly, employers require a targeted, well-structured, and continuous approach to identify and manage the hurdles of running share Plans worldwide. This Practice Note considers practical ways organisations can address these compliance concerns within an ever more complex and shifting international regulatory and tax landscape.

Securities law issues

For most businesses, securities laws are ordinarily the first port of call when rolling out global share schemes...

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Web page updated on 21/05/2026

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