Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase or cut the use of stock options, and would be neutral regarding the choice of either granting stock options or paying ordinary salary. The approach is non-prescriptive and serves to provide a benchmark for policymakers. This is complemented by a survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with tax on ordinary salary. Cross-border taxation issues are then discussed. Issues such as the timing of the benefits from stock options, the distinction between employment income and capital gains and the identification of the services to which they relate are relevant to the application of tax treaties, which are based on the OECD Model Tax Convention, and the resulting changes to the Model's Commentary are fully explained. Finally, the effects on transfer pricing are analysed in three circumstances: when an enterprise grants stock options to employees of a subsidiary in another country, when using transfer pricing methods that are affected by remuneration costs, and when employees benefiting from stock options are involved in activities that are the subject of a cost contribution arrangement.

Employee stock options --- Taxation. --- ESOP (Employee stock option plans) --- Options, Employee stock --- Employee fringe benefits --- Stock options

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Aesopus --- Authors, Greek --- Aesop --- Aesop. --- Ezop --- Esop --- Esopo --- Esope --- Aisōpos --- Esopus --- Ezovbos --- Ezopos --- Īcāp --- Isop --- אזוף --- אזופוס --- איסופוס --- עזאפ --- イソップ --- 伊索 --- Aesopi --- Äsop --- Authors, Greek - Biography

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Biographie fantaisiste d'un auteur semi-légendaire, la Vie d’Ésope raconte l’étonnante ascension d’un misérable esclave, que son intelligence rusée et le soutien des dieux hissent peu à peu au niveau des grands de ce monde, mais qui, tel un héros de tragédie, périt, victime de son hybris, d’une fin de bouc émissaire. Assemblage composite d’éléments dont les plus anciens remontent à l’époque classique, l’œuvre a pris sa forme actuelle au début de notre ère, au moment même où s’épanouit le roman grec. Mais elle a pour héros un personnage qui, par son incroyable laideur et ses origines serviles, est aux antipodes des séduisants et aristocratiques jeunes premiers du roman grec, et fait figure de « marginal » culturel, protagoniste hors norme d’une œuvre volontiers subversive où figures d’autorités et représentants de la haute culture sont assez durement mis à mal. Comme bien d’autres textes populaires, que ne protégeait pas le respect des copistes, la Vie d’Ésope a fait l’objet d’adaptations successives au fil des siècles : c’est la version la plus ancienne, celle du manuscrit de Grottaferrata (G), qui est traduite ici en français pour la première fois – accompagnée d’extraits des rédactions ultérieures grâce auxquels le lecteur pourra apprécier comment la légende d’Ésope a été progressivement assagie par les remanieurs.

Fables, Greek --- Authors, Greek --- Fables grecques --- Ecrivains grecs --- History and criticism. --- Biography. --- Histoire et critique --- Biographie --- Life of Aesop. --- Aesop's fables. --- Classical Greek literature --- Critical edition --- Aesop. --- Critical edition. --- History and criticism --- Aesopus --- Ezop --- Esop --- Esopo --- Esope --- Aisōpos --- Esopus --- Ezovbos --- Ezopos --- Īcāp --- Isop --- אזוף --- אזופוס --- איסופוס --- עזאפ --- イソップ --- 伊索 --- Aesop --- Aesopi --- Äsop --- Acqui 2006

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Employment-Related Securities and Unlisted Companies is written with mainly private or unlisted companies in mind and explains in depth how the employment related securities ('ERS') rules in ITEPA 2003, Part 7 apply to employee share acquisitions generally, including:Securities as earningsRestricted or convertible securitiesSecurities acquired for less than market valueSecurities disposed of for more than their market valuePost-acquisition benefits connected with securitiesSecurities acquired under optionsThe book also explores employee share acquisitions through various means, the relevant capital gains tax rules and corporation tax relief for employee share acquisitions. Basic share valuation methodology is discussed and though PAYE and NICs do not apply generally to unlisted company shares/securities, they may apply where a market exists for the securities or on the occurrence of events related to ERS. Lastly, the compliance requirements with regard to online registration of schemes, annual returns, penalties etc, are also featured.

Employee ownership --- Buyouts, Worker --- Economic democracy --- Employee stock purchase plans --- ESOP (Employee stock ownership plans) --- Ownership, Employee --- Stock ownership for employees --- Stock purchase plans, Employee --- Worker buyouts --- Workers' control --- Incentives in industry --- Stock ownership --- Management --- Taxation --- Law and legislation --- Employee participation

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Employee ownership --- Employee stock options --- Management --- Employee ownership. --- Employee stock options. --- Employee participation --- Employee participation. --- Buyouts, Worker --- Economic democracy --- Employee stock purchase plans --- ESOP (Employee stock ownership plans) --- Ownership, Employee --- Stock ownership for employees --- Stock purchase plans, Employee --- Worker buyouts --- Workers' control --- Incentives in industry --- Stock ownership --- Administration --- Industrial relations --- Organization --- ESOP (Employee stock option plans) --- Options, Employee stock --- Employee fringe benefits --- Stock options --- Autogestion (Employee self-management) --- Codetermination, Worker --- Consultative management --- Employee involvement in management --- Employee participation in management --- Employees' representation in management --- Industrial democracy --- Labor participation in management --- Participative management --- Participatory management --- Self-management by employees --- Worker codetermination --- Worker participation in management --- Worker self-management --- Workers' participation in management --- Workers' self-management --- Producer cooperatives