| 000 | 01333nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c140827 _d140827 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220711133415.0 | ||
| 007 | ta | ||
| 008 | 190626s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_963316 _aHinchliffe, Sarah |
|
| 245 | 0 |
_aTaxation of employee share schemes in Australia _bdoes the system foster growth? _c by Sarah A. Hinchliffe and Reynah Tang |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_aSOCIEDADES _948454 |
|
| 650 | 4 |
_aPARTICIPACION DE LOS TRABAJADORES _947967 |
|
| 650 | 4 |
_aAUSTRALIA _932206 |
|
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 700 | 1 |
_963315 _aTang, Reynah |
|
| 773 | 0 |
_9160570 _oOP 138-Bis/2019/94/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 94, n. 10, June 3, 2019, p. 985-993 |
|
| 942 | _cART | ||