The Resource French Supreme Court rules on tax treatment of free shares plan

French Supreme Court rules on tax treatment of free shares plan

Label
French Supreme Court rules on tax treatment of free shares plan
Title
French Supreme Court rules on tax treatment of free shares plan
Creator
Subject
Language
eng
Summary
This article explains a French Supreme Court ruling that the taxable event in an employer's contribution to an employee's free shares plan takes place when the decision to grant the shares is made, and not when the shares are actually allocated
Citation source
In: Tax notes international. - Falls Church. - Vol. 75 (2014),
http://library.link/vocab/creatorName
Cabrita, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • employee share plan
  • case law
Label
French Supreme Court rules on tax treatment of free shares plan
Instantiates
Publication
Label
French Supreme Court rules on tax treatment of free shares plan
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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