Articles liés à Income Tax Issues Arising from Cross Border Employee...

Income Tax Issues Arising from Cross Border Employee Stock Options: What tax issues to be concerned by employees and employer setting up cross-border employee stock option plans? - Couverture souple

TARIGAN, NOVA TRIANA

 
9783843352994: Income Tax Issues Arising from Cross Border Employee Stock Options: What tax issues to be concerned by employees and employer setting up cross-border employee stock option plans?
Couverture souple
ISBN 10 : 3843352992 ISBN 13 : 9783843352994
Editeur : LAP LAMBERT Academic Publishing, 2010

Synopsis

Tax Burden!Deterioration of the tax compliance!Tax Deferral Advantegeous! Most wanted global compensation form! These are main issues when started the research for the book. The book is based on the Adv LLM paper by the author submitted in fulfillment of requirements of the Adv LLM in International Tax Law Degree at the International Tax Center Leiden (Leiden University) with supervision of Dr Pasquale Pistone The book brings about an increased awareness of fiscal importance in setting up an employess stock options plans. Explaining briefly the tax considerations of every type of stock option plans including timing of taxation that varies across countries and various characterization of it under each domestic laws of countries have specific tax regulations for it and those do not have such tax regulations. The research concludes that possible solutions for the problem of international double taxation may be done through clarifying the commentaries on article 15, 13(4) and artcile 23 of OECD Model tax Convention as it has been done by the working party of cross border employee stock option plans.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

Tax Burden!Deterioration of the tax compliance!Tax Deferral Advantegeous! Most wanted global compensation form! These are main issues when started the research for the book. The book is based on the Adv LLM paper by the author submitted in fulfillment of requirements of the Adv LLM in International Tax Law Degree at the International Tax Center Leiden (Leiden University) with supervision of Dr Pasquale Pistone The book brings about an increased awareness of fiscal importance in setting up an employess stock options plans. Explaining briefly the tax considerations of every type of stock option plans including timing of taxation that varies across countries and various characterization of it under each domestic laws of countries have specific tax regulations for it and those do not have such tax regulations. The research concludes that possible solutions for the problem of international double taxation may be done through clarifying the commentaries on article 15, 13(4) and artcile 23 of OECD Model tax Convention as it has been done by the working party of cross border employee stock option plans.

Biographie de l'auteur

Nova Triana Tarigan SE Ak,LLM is tax director at Telkomsel,the biggest telecommunication group in Indonesia. Previously She has working as tax advisor in big four accounting firm in Jakarta for almost 6 years before continues studying at the International Tax Program at Faculty of Law of Leiden University, the Netherlands.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2010
Langue
anglais
ISBN 10 
3843352992
ISBN 13 
9783843352994
Reliure
Broché
Nombre de pages
96
Coordonnées du fabricant
non disponible
Personne responsable
KreGa Onlinehandel GmbH
4950000000000
info@krega-onlinehandel.de

Birkenweg 31
Brakel
33034
Allemagne