The taxation of employee stock options oecd

This series consists of studies analysing the effects of tax policies that have occurred in the past or might be considered for the future. Its primary purpose is to assist policy makers in designing tax policies that are suited to their objectives.

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Wallis and Futuna Western Sahara Yemen Zambia Zimbabwe. Email this page Subscribe to the feed. Also available in French. This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries.

SMEs are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in The report examines the distributional effects of value-added tax VAT and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool. This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.

This report investigates how tax structures can best be designed to support GDP per capita growth. This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile.

It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance This publication reports the results of a project examining taxation and foreign direct investment FDI.

Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.

This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries. This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

This study examines the general trends in the taxation of capital and wage income, the principal systems for taxing that income, and the most significant changes that have taken place in recent years.

Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries. Employee stock option plans have become a common component of remuneration packages in multinational enterprises.

This publication presents and examines the many important tax issues that arise for beneficiaries and companies.

The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits.

This book presents a two-part look It also looks at value added and environmental taxes. This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.

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The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic This study provides an analysis of important current tax policy issues in a number of areas: This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data e.

This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use. This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries. This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.

This volume contains a description of fiscal relations between levels of government and it provides a set of detailed tables for each country, with revenues split by 1 level of sub-central government; 2 OECD classification of taxes; and 3 category Terms and Conditions Copyright and Permissions Educators and Students Privacy Policy Contact Us Site powered by Ingenta Transfer Pricing and Business Profits Taxation OECD The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits.

A Critical Survey OECD This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data e.