Baker & McKenzie: 40 COuntry Matrix (update April 2011)

The Global Equity Services Group at Baker & McKenzie LLP is pleased to provide you with our latest Country Matrix.
This document summarizes selected international tax and legal
consequences for employee stock options, employee stock purchase rights,
and employee restricted stock and restricted stock units in nearly 40
countries. If you have questions or would like additional detail on any
of the information included, please contact us at ges@bakermckenzie.com.