The Resource Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible?

Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible?

Label
Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible?
Title
Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible?
Creator
Subject
Language
eng
Summary
Following on from last month's article examining the VAT liability of employee share schemes, this article considers the tax deductibility of indemnity payments between subsidiary and parent companies to cover share offers at discounted rates. The article looks at (I) deductibility of the subsidiary's payment to the parent, (II) application of VAT approach for (corporate) income tax purposes and (III) taxation of the employees
Citation source
In: Tax planning international review. - London. - Vol. 40 (2013),
http://library.link/vocab/creatorName
Portner, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • deductions
  • parent company
  • subsidiary company
  • share transfer
  • case law
  • VAT
Label
Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible?
Instantiates
Publication
Label
Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible?
Publication

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