The Resource Thorny problems
Thorny problems
Resource Information
The item Thorny problems represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Thorny problems represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article looks at the Office of Tax Simplification's review of unapproved share schemes and its proposals for improvement. It considers the following three recommendations in the context of the current legislation: A) The removal of an automatic "dry" tax charge, so that the default position would be that a liability should only arise in relation to employment-related securities when they can be sold for cash. B) The alignment of the tax treatment of international assignees with the general earnings tax treatment. C) A new "employee shareholding vehicle", a type of safe harbour employee benefit trust, which can be used safely and easily by private companies wishing to establish employee share schemes without falling foul of anti-avoidance provisions
- Language
- eng
- Label
- Thorny problems
- Title
- Thorny problems
- Language
- eng
- Summary
- This article looks at the Office of Tax Simplification's review of unapproved share schemes and its proposals for improvement. It considers the following three recommendations in the context of the current legislation: A) The removal of an automatic "dry" tax charge, so that the default position would be that a liability should only arise in relation to employment-related securities when they can be sold for cash. B) The alignment of the tax treatment of international assignees with the general earnings tax treatment. C) A new "employee shareholding vehicle", a type of safe harbour employee benefit trust, which can be used safely and easily by private companies wishing to establish employee share schemes without falling foul of anti-avoidance provisions
- Citation source
- In: Taxation. - Sutton. - Vol. 171 (2013),
- http://library.link/vocab/creatorName
- Cohen, S
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- employee share plan
- securities
- employee stock options
- Label
- Thorny problems
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Thorny-problems/KjRwLJoNOVI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Thorny-problems/KjRwLJoNOVI/">Thorny problems</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Thorny-problems/KjRwLJoNOVI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Thorny-problems/KjRwLJoNOVI/">Thorny problems</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
