Taxation of employee share schemes in Australia does the system foster growth? by Sarah A. Hinchliffe and Reynah Tang
By: Hinchliffe, Sarah
.
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 |
Browsing IEF Shelves Close shelf browser
| 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 | ||
| OP 138-Bis/2019/94/10 Tax Notes International | OP 138-Bis/2019/94/10-1 U.S. tax review | OP 138-Bis/2019/94/10-2 Welcome to the (regulatory) jungle | OP 138-Bis/2019/94/10-3 Taxation of employee share schemes in Australia | OP 138-Bis/2019/94/10-4 Proposed U.S. regs narrow GILTI exposure on Canadian CFC operations | OP 138-Bis/2019/94/1-1 U.S. tax review | OP 138-Bis/2019/94/11 Tax Notes International |
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.
Click on an image to view it in the image viewer
There are no comments for this item.