The new tax regime for stock options in Belgium
Article Abstract:
A new tax regime on stock options was enacted in Belgium with retroactive effect for stock options granted as of Jan 1, 1999. The new law states that the options will be taxed at the time of grant, and are deemed to be granted 60 days from the date the offer is made. The new law states that the benefit will be taxable at normal progressive tax rates. The new legislation is expected to boost the new yield for the employees without a substantial increase in the cost level for the employer.
Publication Name: Benefits & Compensation International
Subject: Human resources and labor relations
ISSN: 0268-764X
Year: 1999
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Expatriates: expatriate remuneration and tax
Article Abstract:
The prevalence of international companies and foreign employees in Belgium had prompted the reevaluation and revision of existing remuneration and tax policies. Remuneration is through the home-country, pure or modified home country, parent-county and international-manager approaches. Tax liability, employee benefits and pension plans will depend on from which system the expatriate receives remuneration under.
Publication Name: Benefits & Compensation International
Subject: Human resources and labor relations
ISSN: 0268-764X
Year: 1992
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The new IAS proposals are welcome
Article Abstract:
Certain changes have been proposed to the standard of pension cost accounting (IAS 19). The most significant proposal is the option to recognize actuarial gains and losses immediately. The proposed changes will bring the disclosure requirements of IAS 19 closer to those of US GAAP (FAS 132). The new disclosure requirements are discussed.
Publication Name: Benefits & Compensation International
Subject: Human resources and labor relations
ISSN: 0268-764X
Year: 2004
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