Author: OECD
Publisher: OECD Publishing
ISBN: 9264012494
Category :
Languages : en
Pages : 174
Book Description
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.
OECD Tax Policy Studies The Taxation of Employee Stock Options
Author: OECD
Publisher: OECD Publishing
ISBN: 9264012494
Category :
Languages : en
Pages : 174
Book Description
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.
Publisher: OECD Publishing
ISBN: 9264012494
Category :
Languages : en
Pages : 174
Book Description
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.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Model Tax Convention on Income and on Capital 2017 (Full Version)
Author: OECD
Publisher: OECD Publishing
ISBN: 9264306994
Category :
Languages : en
Pages : 2624
Book Description
This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
Publisher: OECD Publishing
ISBN: 9264306994
Category :
Languages : en
Pages : 2624
Book Description
This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
Model Tax Convention on Income and on Capital: Condensed Version 2017
Author: OECD
Publisher: OECD Publishing
ISBN: 9264287957
Category :
Languages : en
Pages : 658
Book Description
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Publisher: OECD Publishing
ISBN: 9264287957
Category :
Languages : en
Pages : 658
Book Description
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches
Author: OECD
Publisher: OECD Publishing
ISBN: 9264029508
Category :
Languages : en
Pages : 173
Book Description
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
Publisher: OECD Publishing
ISBN: 9264029508
Category :
Languages : en
Pages : 173
Book Description
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
OECD Tax Policy Studies Taxation and Employment
Author: OECD
Publisher: OECD Publishing
ISBN: 9264120807
Category :
Languages : en
Pages : 170
Book Description
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.
Publisher: OECD Publishing
ISBN: 9264120807
Category :
Languages : en
Pages : 170
Book Description
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.
Tax Policy Reforms 2020 OECD and Selected Partner Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264338462
Category :
Languages : en
Pages : 125
Book Description
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
Publisher: OECD Publishing
ISBN: 9264338462
Category :
Languages : en
Pages : 125
Book Description
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
Debt Bias and Other Distortions
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498335926
Category : Business & Economics
Languages : en
Pages : 41
Book Description
Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.
Publisher: International Monetary Fund
ISBN: 1498335926
Category : Business & Economics
Languages : en
Pages : 41
Book Description
Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.
OECD Tax Policy Studies Tax and the Economy A Comparative Assessment of OECD Countries
Author: OECD
Publisher: OECD Publishing
ISBN: 9264195610
Category :
Languages : en
Pages : 77
Book Description
This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.
Publisher: OECD Publishing
ISBN: 9264195610
Category :
Languages : en
Pages : 77
Book Description
This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.
OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries
Author: OECD
Publisher: OECD Publishing
ISBN: 9264016597
Category :
Languages : en
Pages : 169
Book Description
This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmental taxes.
Publisher: OECD Publishing
ISBN: 9264016597
Category :
Languages : en
Pages : 169
Book Description
This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmental taxes.