Stock options: tax, accounting and management issues - Japan and the USA compared

Article Abstract:

The use of stock options as an incentive compensation device for executives is beginning to be accepted in Japan but undoubtedly embraced in the US. Japan's move to embrace the use of stock options is influenced by a recently passed bill that legalizes stock options as well as its implementation by several Japanese firms including Toyota Motor Corp, Fujitsu,Orix Corp, and Advantest Corp. However, the tax and accounting requirements for stock option plans in Japan still need overall guidance. In the US, stock options are commonly provided in the form of non-qualified and incentive stock options.

Public Finance Activities, Stock Options, Employee Compensation-Natl Govt, Analysis, Japan, Laws, regulations and rules, Economic policy, Income tax, Employee benefits, Government employees

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Rewarding the international executive using stock options

Article Abstract:

The second part of an article on using share options to reward international executives is presented. Reference is made to the tax treatment in the Netherlands, Switzerland and Belgium, and in particular to the problems that arise from the omission of share options from many income tax treaties.

Interpretation and construction, Stocks, Tax treaties

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Rewarding the international executive using stock options

Article Abstract:

The use of stock options for the international executive is discussed, focusing on taxation for employees temporarily resident in the US.

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