[PDF.55bv] OECD Tax Policy Studies The Taxation of Employee Stock Options

OECD Tax Policy Studies The Taxation of Employee Stock Options

[PDF.kc03] OECD Tax Policy Studies The Taxation of Employee Stock Options

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 | #15561896 in Books |  2006-01-17 | Original language:English | PDF # 1 |  11.02 x.37 x8.27l,.88 | File type: PDF | 172 pages

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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 company to either increase or cut the use of stock options, and would be neutral regarding the choice of either granting stock op...

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