International: Tax treaty issues and the cross-border taxation of employee share options

• Autores: Peter H.M. Flipsen, F.P.G. Pötgens
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 8, 1999, págs. 321-325
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The role of tax treaties in the cross-border taxation of employee share options is examined. The article also focuses on several recent court decisions dealing with this issue.