We are thrilled to announced that the latest edition of The Global Employer: Focus on Global Immigration & Mobility is now available! This handy, go-to desk reference guide includes:

  • An overview of key global immigration and mobility issues to consider related to immigration, employment, compensation and employee benefits, income taxes and social insurance, and global

We’re bringing the world to you. Join Baker McKenzie for our annual Global Employment Law webinar series.

In the face of intensifying geopolitical risk and continuing economic uncertainty, the challenges for global employers to plan carefully and operate strategically to maintain a thriving workforce is greater than ever. We’ll help employers navigate those challenges in

Special thanks to co-authors Glenn Fox and Paul DePasquale.

One of the biggest sleeper issues (in my opinion) for US companies when granting equity awards to non-US employees or other service providers is the fact that their heirs may be assessed with US estate tax and be required to file an estate tax return in the US if the individual dies while holding equity awards or shares.

US Estate Tax Exemptions

Individual US taxpayers (i.e., US citizens and non-US citizens who are domiciled in the US) can currently benefit from a significant estate tax exemption: no estate tax is due unless the value of the estate exceeds US$13,610,000 (this is the inflation-adjusted amount for 2024), reduced for taxable lifetime gifts, but doubled for married couples if both spouses’ estates qualify for the exemption. Accordingly, relatively few US estates currently are subject to estate tax. In any event, US employees and their heirs will most likely be well aware of possible estate tax consequences for their assets, including equity awards and shares acquired under a company share plan.Continue Reading A Cautionary Tale: US Estate Tax May be Due on Equity Awards/Shares Held by Non-US Residents

Special thanks to presenters Michael Michalandos (Sydney), Jonathan Isaacs (Hong Kong), Tomohisa Muranushi (Tokyo), Kenneth Chua (Manila) and Celeste Ang (Singapore)

Our four-part Navigating the World webinar series features US moderators welcoming Baker McKenzie colleagues from around the globe as they share the latest labor and employment law updates and trends. In this session, US-based

Join us for a four-part webinar series as our US moderators welcome colleagues from around the globe to share the latest labor and employment law updates and trends. US-based multinational employers with business operations in Europe, the Americas, the Middle East and Africa, and Asia Pacific regions will hear directly from local

Special thanks to presenters Celeste Ang (Singapore), Jonathan Isaacs (Hong Kong), Michael Michalandos (Sydney), Tomohisa Muranushi (Tokyo) and Kenneth Chua (Manila).

Our four-part Global Guided Tour for US Multinational Employers webinar series is your passport to ensure that your organization is up to speed on the key labor and employment issues affecting business operations in 

Special thanks to guest contributors Narendra Acharya, Nicole C. Calabro, Denise M. Glagau, Sinead M. Kelly, Jennifer Kirk, Barbara Klementz, Lindsay A. Minnis, Aimee Soodan, and Brian K. Wydajewski.

It is almost the end of the calendar year and time for multinational companies to consider the

In 2020, trade tensions, uncertainties over Brexit, significant changes in the political landscape and unexpected global events, such as the Coronavirus outbreak, continue to present challenges for the global employer. Meanwhile, the relentless advance of technology is accelerating workplace transformation, creating an opportunity for employee growth and diversification across industries.

To help navigate the global

(With thanks to Michael Michalandos and our Asia Pacific Employment and Compensation team for this post.)

The recent outbreak of COVID-19 (the Coronavirus) raises challenging issues for employers, particularly those that operate in multiple locations, provide a variety of services, and employ a global workforce which travels routinely. Now is the time for employers to

The world is facing yet another year of unprecedented changes and complex challenges making uncertainty the new normal.

In the Global Employer Magazine: 2019 Horizon Scanner we review the key themes and trends that dominated the employment law landscape in 2018, and explore the global trends and issues employers need to know about in 2019.