International - Cross-Border Taxation of Employee Stock Options: How to Improve the OECD Commentary -- Part 1 - In the first part of this two-part article, the authors discuss if, and when, employee stock option benefits should be taxed as employment income (Art. 15 of the OECD Model) or as capital gains (Art. 13 of the OECD Model).
Year of publication: |
2007
|
---|---|
Authors: | Pötgens, Frank P.G. ; Jakobsen, Marcel |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 47.2007, 8-9, p. 407
|
Saved in:
Saved in favorites
Similar items by person
-
Hofland, Dick, (2002)
-
Hofland, Dick, (2002)
-
Hofland, Dick, (2001)
- More ...