000			01501nab a2200265 c 4500
999			_c143699 _d143699
003			ES-MaIEF
005			20210305103055.0
007			ta
008			210305t2020 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968656 _aMeier, Marcel
245		0	_aSwiss taxation of equity-based compensation Instruments _helectrónico _bPart 2 _c Marcel Meier
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe taxation of executive compensation is an important element in Switzerland’s international attractiveness. In this regard, equity-based compensation instruments are frequently used by multinational enterprises for their key employees. However, various complex Swiss tax issues arise both for the employer and the participants, in particular when participants of equity-based compensation schemes relocate and thus import or export their employee participations. In practice, it is advisable to obtain a Swiss tax ruling for the purpose of uniform tax assessment of the participants and proper tax treatment in intercantonal and international scenarios.
650		4	_942773 _aDIRIGENTES DE SOCIEDADES
650		4	_97000 _aADMINISTRADORES DE SOCIEDADES
650		4	_947887 _aOPCIONES SOBRE ACCIONES
650		4	_aACCIONES _93357
650		4	_944038 _aIMPUESTOS
650		4	_943712 _aSUIZA
773	0		_9164469 _oFCM/2020/4 _tFinance and Capital Markets _x 2666-8041 _gv. 22, n. 4, 2020
942			_cRE