haku: @author Pötgens, F. P. G. / yhteensä: 2
viite: 2 / 2
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| Tekijä: | Korpadi, J. W. G. Pötgens, F. P. G. Smit, P. M. |
| Otsikko: | Tax aspects of employee share options in Belgium, France, Germany, the Netherlands and the United Kingdom |
| Lehti: | European Taxation
1998 : SEP, VOL. 38:9, p. 278-293 |
| Asiasana: | STOCK OPTIONS EMPLOYEES EUROPE OECD TAXATION |
| Kieli: | eng |
| Tiivistelmä: | The article surveys and outlines tax issues of employee share options in cross-border situations. The countries covered are Belgium, France, Germany, the United Kingdom and the Netherlands. Treatment of employee share options under article 15 is focused. The Article 15 is 'dependent personal services' and it belongs to the OECD Model Convention(s), called OECD Model in the article. The issue is is dealt with using several cases in each of the countries. |
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