ARTICLES - INTERNATIONAL: TAX TREATY ISSUES AND THE CROSS-BORDER TAXATION OF EMPLOYEE SHARE OPTIONS - At present, tax treaties provide the best way to prevent double taxation of employee share options in cross-border situations. For this reason, the role of tax treaties in the cross-border taxation of employee share options is examined. The focus is on several recent court decisions dealing with ...
Year of publication: |
1999
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Authors: | Flipsen, Peter H.M. ; Pötgens, Frank P.G. |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 39.1999, 8, p. 321-325
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