The Resource Thorny problems

Thorny problems

Label
Thorny problems
Title
Thorny problems
Creator
Subject
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
Publication

Library Locations

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