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...

This dataset comprises statistics on the number of active trade union members and the number of wage and salary earners. Data on union membership are broken down by source of data (administrative or survey data).Membership corresponds to the number of wage and salary earners that are members of...