境外上市外资股股权激励法律冲突问题研究

随着经济全球化趋势的加快,中国境内公司境外上市融资已成为不可逆转的时代潮流。境外上市外资股股权激励必将成为股权激励研究者们无法回避的研究课题。由于境外上市外资股是在境外证券市场上市发行的,因而在股权激励计划的拟定、股权激励的会计处理、股权激励个人所得税的缴纳和股权激励的外汇行权等方面既要严格执行境内有关境外上市规则、财会制度、税务制度和外汇管理制度,又应严格遵守境外上市地国家的相关法律制度,有时还牵涉到法律的冲突和协调问题。

On the Conflict of Laws Concerning Foreign-Listed-Equity Incentive

As the trend of economic globalization speeds up,it has become an irreversible current for Chinese domestic companies to be listed abroad for financing.The foreign-listed-equity incentive issue is foreseen to become an unavoidable research topic for the investigators concerned.As far as the foreign-listed-equity incentive is concerned,it is requested to observe not only the domestic laws concerning the issuing abroad,finance and accounting,tax administration and foreign exchange control,but also the foreign markets’ relevant laws,sometimes even to harmonize conflict of laws in terms of devising its plan,its accounting management,its individual income taxation as well as its foreign exchange to exercise rights.