When U.S. employees are granted options from non-U.S. companies
Article Abstract:
The authors outline the tax consequences for US employees who have been granted stock options or other forms of equity compensation by non-US multinational companies. Topics include federal tax consequences upon sale, payment methods and reporting requirements, social security obligations, state and local taxes, and withholding obligations.
Publication Name: Journal of Corporate Taxation
Subject: Law
ISSN: 0094-0593
Year: 2001
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Overview of foreign taxation of stock options
Article Abstract:
The author discusses the U.S. and foreign taxation of incentive employee stock options when the benefits are provided by US businesses to their foreign employees. Issues including recognition and inclusion of income and availability of tax deductions for foreign subsidiaries are discussed.
Publication Name: Journal of Corporate Taxation
Subject: Law
ISSN: 0094-0593
Year: 1997
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2002 international developments on the taxation of equity compensation
Article Abstract:
Recent developments in the taxation of equity compensation, including stock options, in seven countries in Europe and Asia are reviewed.
Publication Name: Corporate Taxation
Subject: Law
ISSN: 1534-715X
Year: 2003
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