search query: @indexterm EMPLOYEE STOCK OWNERSHIP / total: 81
reference: 39 / 81
| Author: | |
| Title: | Employee stock option plans. |
| Journal: | European Taxation
1987 : VOL. 27:12, p. 363-389 |
| Index terms: | EMPLOYEE STOCK OWNERSHIP TAXATION EUROPE |
| Language: | eng |
| Abstract: | An analysis of stock option and profit sharing schemes, with reference to the option pricing model of Black+Scholes, with a review of the plans and tax aspects concerning Australia, Belgium, Canada, Denmark, France, the Federal Republic of Germany, Netherlands, United Kingdom and United States. The detailed review covers incentive stock options, employee stock purchase plans, qualified and restricted stock options, privileged tax treatment, deductible tax expenses, payroll tax, stamp tax and other features, such as qualifying and non-qualifying options. |
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