Hubscher, Shlomo
Stock-based compensation and the arm's length principle / Shlomo Hubscher and Jacky Houlie .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article explains the background and the accounting/tax implications of stock-based compensation (SBC) and its context within transfer pricing (TP) and the arm's length principle. More specifically, the article will focus on the inclusion of SBC in the cost base for TP purposes. Legislation and judicial decisions regarding SBC are raised and considered and, finally, the article provides alternative approaches to TP methodologies for SBC
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
OPCIONES SOBRE ACCIONES
ISRAEL
Houlie, Jacky
International Transfer Pricing Journal 385-3074 v. 25, n. 5, November 2018, p. 376-382
Stock-based compensation and the arm's length principle / Shlomo Hubscher and Jacky Houlie .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article explains the background and the accounting/tax implications of stock-based compensation (SBC) and its context within transfer pricing (TP) and the arm's length principle. More specifically, the article will focus on the inclusion of SBC in the cost base for TP purposes. Legislation and judicial decisions regarding SBC are raised and considered and, finally, the article provides alternative approaches to TP methodologies for SBC
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
OPCIONES SOBRE ACCIONES
ISRAEL
Houlie, Jacky
International Transfer Pricing Journal 385-3074 v. 25, n. 5, November 2018, p. 376-382