The Taxation of Employee Stock Options [electronic resource] / Organisation for Economic Co-operatio...
The Taxation of Employee Stock Options [electronic resource] / Organisation for Economic Co-operatio...
The Taxation of Employee Stock Options [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2006.
Alternative title
Date
2006.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (170 pages)
Content type
text
Media type
computer
Carrier type
online resource
Contents
Foreword; Table of Contents; Chapter 1. Tax Neutrality; 1. Introduction; 2. The case of certainty with only corporate taxes; 3. Introducing personal level taxation; 4. Introducing uncertainty; 5. Introducing possible different productivity; 6. Introducing employees' risk aversion; 7. Summary; Notes;...
4. Comparison between stock options and ordinary salary5. Comparison between stock options and ordinary salary for higher levels of income; Notes; Chapter 3. Cross-border Income Tax Issues; 1. Introduction; 2. Background on ESOPs; 3. Issues related to the employee; 4. Issues related to the employer;...
2. Situation I: An enterprise grants stock options to employees of an associated enterprise that is resident in another tax jurisdiction.3. Situation II; 4. Situation III: The impact of stock options on Cost Contribution Arrangements (CCAs); Notes
Publication information
Publisher
Paris : OECD Publishing, 2006.
Date Published
2006.
Subjects
More information
Scope and Contents
Summary
Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a compan...
Alternative Titles
Full title
The Taxation of Employee Stock Options [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Author / Artists
Notes
General note
OECD Tax Policy Studies, 19900538 ; no.11
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3lLrmeQd
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lLrmeQd
Other Identifiers
ISBN
92-64-01249-4
9789264012493 (PDF)
MMS ID
991023942733202626
