Hinchliffe, Sarah
Taxation of employee share schemes in Australia does the system foster growth? / by Sarah A. Hinchliffe and Reynah Tang .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors consider Australia's approach to the taxation of employee share schemes, noting that the limits of the existing preferences become especially evident when compared with the tax treatment of similar schemes in the United States and concluding that the differences leave Australian start-ups and small businesses at a disadvantage in the global market.
IMPUESTOS
SOCIEDADES
PARTICIPACION DE LOS TRABAJADORES
AUSTRALIA
ESTADOS UNIDOS
Tang, Reynah
Tax Notes International 1048-3306 v. 94, n. 10, June 3, 2019, p. 985-993
Taxation of employee share schemes in Australia does the system foster growth? / by Sarah A. Hinchliffe and Reynah Tang .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors consider Australia's approach to the taxation of employee share schemes, noting that the limits of the existing preferences become especially evident when compared with the tax treatment of similar schemes in the United States and concluding that the differences leave Australian start-ups and small businesses at a disadvantage in the global market.
IMPUESTOS
SOCIEDADES
PARTICIPACION DE LOS TRABAJADORES
AUSTRALIA
ESTADOS UNIDOS
Tang, Reynah
Tax Notes International 1048-3306 v. 94, n. 10, June 3, 2019, p. 985-993