Carried interest, share-based payments, and other long-term incentive plans are essential tools in executive compensation, particularly in the private equity and asset management sectors. However, their cross-border implementation raises complex tax, legal, and reporting issues. This panel will analyse how different jurisdictions treat these incentive structures from a tax perspective, including the timing of taxation, the characterisation of income, and potential mismatches. Panellists will also address recent trends in mobility-related challenges, offering practical insights on structuring efficient and compliant incentive schemes across borders.