The taxation of employee stock options
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 wo...
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD
2005.
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| Colección: | OECD tax policy studies ;
no. 11. |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705632206719 |
Tabla de Contenidos:
- 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; References; Annex 1.A1. The Algebra of Neutrality; Chapter 2. Effective Tax Rates; 1. Introduction; 2. Qualitative description of the tax treatments; 3. Tax wedges on stock options and incentive pay schemes: the calculation methodology and results
- 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; Notes; Annex 3.A1. Graphical Illustration; Annex 3.A2. Changes to the OECD Model Tax Convention; Chapter 4. Impact on Transfer Pricing; 1. Introduction - Scope of the study
- 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
