Normal view MARC view ISBD view

Stock-based compensation and the arm's length principle Shlomo Hubscher and Jacky Houlie

By: Hubscher, Shlomo .

Contributor(s): Houlie, Jacky .

Material type: Article

ArticlePublisher: 2018Subject(s): PRECIOS DE TRANSFERENCIA

| PRINCIPIO DE PLENA COMPETENCIA

| OPCIONES SOBRE ACCIONES

| ISRAEL

In: International Transfer Pricing Journal v. 25, n. 5, November 2018, p. 376-382Summary: 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

Tags from this library: No tags from this library for this title. Log in to add tags.

average rating: 0.0 (0 votes)

Holdings ( 1 )
Title notes
Comments ( 0 )
Images

Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	ITPJ/2018/5-7 (Browse shelf)	Available		ITPJ/2018/5-7

Browsing IEF Shelves Close shelf browser

Previous	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	Next
Previous	ITPJ/2018/5-4 The Greek Council of State rules on the nature of mutual agreement procedures and their relationship with the judicial proceedings before domestic courts	ITPJ/2018/5-5 Analysis of the Samsung case on the determination of a permanent establishment for services provided by seconded employees of a Korean parent to its subsidiary in India	ITPJ/2018/5-6 Irish Revenue confirms services safe harbour	ITPJ/2018/5-7 Stock-based compensation and the arm's length principle	ITPJ/2018/5-8 Guidance from the Italian legislator on the correct application of the arm's length principle	ITPJ/2018/5-9 The transfer pricing implications of "business restructurings" from the perspective of the Italian tax police	ITPJ/2019/1 International Transfer Pricing Journal	Next

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

There are no comments for this item.

Click on an image to view it in the image viewer

Biblioteca del Instituto de Estudios Fiscales

Stock-based compensation and the arm's length principle Shlomo Hubscher and Jacky Houlie

By: Hubscher, Shlomo.

Contributor(s): Houlie, Jacky.

Browsing IEF Shelves Close shelf browser

By: Hubscher, Shlomo .

Contributor(s): Houlie, Jacky .