TAX TREATY MONITOR - TAX TREATY ISSUES RELATING TO CROSS-BORDER EMPLOYEE STOCK OPTIONS - This article summarizes the discussion at the joint IFA-OECD Seminar (Seminar F: The OECD Model Convention -- 2002 and beyond) at the 2002 IFA Congress in Oslo on treaty issues relating to cross-border employee stock options. After the introductory remarks, the article considers four cases: Source taxation of ...
Year of publication: |
2003
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Authors: | Bobbett, Catherine ; Jones, John F.Avery |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 57.2003, 1, p. 4-8
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