Resumen de Cross-border taxation of employee stock options: how to improve the OECD Commentary - Part 1

Frank Pötgens, Marcel Jakobsen

• In this first of a two-part article, the authors discuss if, and when, employee stock option benefits should be taxed as employment income (Art. 15 of the OECD Model) or as capital gains (Art. 13 of the OECD Model).