Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible?
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The work Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible?
Resource Information
The work Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible?
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible?Work of
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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/resource/u45r_ZIKD58/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/u45r_ZIKD58/">Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible?</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>
