As we approach the 2026 proxy season, Institutional Shareholder Services (ISS) has announced a variety of compensation-related updates to its 2026 benchmark proxy voting policies. Among the most notable changes are revisions to the Equity Plan Scorecard (EPSC) used
The Compensation Connection
The Compensation Connection, published by Baker McKenzie, focuses on legal and regulatory issues related to employee compensation and equity incentive plans. It covers topics such as global employee share plans, tax and reporting requirements, implementation of fractional shares in equity programs, and updates on proxy voting policies affecting equity plans. The blog also addresses legal considerations for private company tender offers and provides guidance on compensation and employment matters in various jurisdictions, including emerging markets like the Middle East. It serves as a resource for multinational companies navigating complex compensation structures, compliance, and governance in a global context.
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Tax and Legal Considerations for Global Tender Offers
Private company tender offers and similar liquidity programs have become increasingly common in recent years, offering service providers a way to realize value from their equity awards and/or shares—without requiring the company to enter public markets.
Our latest article provides…
Register Today: Breaking Ground in the Gulf – What Companies Need to Know About Expanding in the Middle East (WEBINAR)
Driven by strategic, economic, and geopolitical factors, multinational companies are increasingly viewing expansion opportunities in the Middle East.As one of the world’s most open and rapidly expanding economies, the region is a vital hub for global business, trade, and finance. Diversifying beyond…
One Big Beautiful Bill Act Introduces New Excise Tax on Remittance Transfers
The One Big Beautiful Bill Act, enacted as Public Law 119-21 on July 4, 2025, introduces new section 4475,i which imposes a 1% excise tax on remittance transfers made after December 31, 2025. The provision was initially touted as one…
