What moving to the US means for your equity compensation

Grant Thornton Bharat’s PolicyCast is your window into policy, tax, and regulatory developments. Each episode features expert perspectives on issues that matter to businesses, individuals, and the wider economy.

An equity award may be granted in one country, vest in another and still have tax implications across both.

For employees moving between India and the US, stock options, RSUs and other forms of equity compensation can create complex questions around the timing of taxation, income characterisation, reporting and potential double taxation.

In the latest episode of #GTBharat’s PolicyCast podcast series, Chitranshi Gupta, Executive Director, US Tax, discusses the US tax implications of cross-border equity compensation and the considerations for globally mobile employees and their employers.

The episode looks at:

• How different forms of equity compensation are treated under US tax rules.
• When tax can arise at vesting, exercise or sale.
• How the location of services performed can influence the US tax treatment.
• Potential double taxation across India and the US and avenues for relief.
• The role of employers, payroll and mobility teams in managing tax and reporting requirements.

For globally mobile employees, understanding the tax journey of equity compensation early can help address compliance challenges and avoid surprises across jurisdictions.

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