Taxation of employee share schemes in Australia does the system foster growth? by Sarah A. Hinchliffe and Reynah Tang
By: Hinchliffe, Sarah
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Contributor(s): Tang, Reynah.
Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTOS | SOCIEDADES | PARTICIPACION DE LOS TRABAJADORES | AUSTRALIA | ESTADOS UNIDOS
In:
Tax Notes International v. 94, n. 10, June 3, 2019, p. 985-993Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/94/10-3 (Browse shelf) | Available | OP 138-Bis/2019/94/10-3 |
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.
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