Jeremy Edwards and Liana Coyne Baker & McKenzie LLP compare the social security contribution treatment of employee share option plans in the UK France Belgium Germany Hong Kong and the USA
Employee share plans are widely used across the UK Western Europe and the USA as a means of incentivising employees. This article compares the overall incidence of employee and employer social security liabilities that will arise from the implementation of employee share option plans in the UK France Belgium Germany Hong Kong and the USA. It then looks at whether steps can be taken so that no social security contributions will be due.
This article only reviews the position where each employee is permanently resident in a particular jurisdiction.1 Further...
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Jeremy Edwards and Liana Coyne Baker & McKenzie LLP compare the social security contribution treatment of employee share option plans in the UK France Belgium Germany Hong Kong and the USA
Employee share plans are widely used across the UK Western Europe and the USA as a means of incentivising employees. This article compares the overall incidence of employee and employer social security liabilities that will arise from the implementation of employee share option plans in the UK France Belgium Germany Hong Kong and the USA. It then looks at whether steps can be taken so that no social security contributions will be due.
This article only reviews the position where each employee is permanently resident in a particular jurisdiction.1 Further...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
