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Author : OECD
Publisher : OECD Publishing
Page : 170 pages
File Size : 55,8 Mb
Release : 2011-10-12
Category : Electronic
ISBN : 9789264120808
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.
Author : OECD
Publisher : OECD Publishing
Page : 170 pages
File Size : 45,6 Mb
Release : 2006-02-06
Category : Electronic
ISBN : 9789264012493
Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies.
Author : OECD
Publisher : OECD Publishing
Page : 76 pages
File Size : 44,8 Mb
Release : 2001-11-29
Category : Electronic
ISBN : 9789264195615
This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.
Author : OECD
Publisher : OECD Publishing
Page : 152 pages
File Size : 43,7 Mb
Release : 2015-09-05
Category : Electronic
ISBN : 9789264243507
SMEs are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries.
Author : OECD
Publisher : OECD Publishing
Page : 132 pages
File Size : 40,6 Mb
Release : 2005-11-16
Category : Electronic
ISBN : 9789264013216
Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries.
Author : OECD
Publisher : OECD Publishing
Page : 147 pages
File Size : 51,7 Mb
Release : 2009-10-12
Category : Electronic
ISBN : 9789264024748
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.
Author : OECD
Publisher : OECD Publishing
Page : 169 pages
File Size : 51,7 Mb
Release : 2004-10-19
Category : Electronic
ISBN : 9789264016590
This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmental taxes.
Author : OECD
Publisher : OECD Publishing
Page : 240 pages
File Size : 54,7 Mb
Release : 2017-04-06
Category : Electronic
ISBN : 9789264269385
This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries.
Author : OECD
Publisher : OECD Publishing
Page : 154 pages
File Size : 52,5 Mb
Release : 2010-11-03
Category : Electronic
ISBN : 9789264091085
This report investigates how tax structures can best be designed to support GDP per capita growth.
Author : OECD
Publisher : OECD Publishing
Page : 156 pages
File Size : 52,9 Mb
Release : 2010-10-28
Category : Electronic
ISBN : 9789264091320
This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.
Author : OECD
Publisher : OECD Publishing
Page : 89 pages
File Size : 48,5 Mb
Release : 2000-04-28
Category : Electronic
ISBN : 9789264181588
This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.
Author : OECD
Publisher : OECD Publishing
Page : 144 pages
File Size : 43,7 Mb
Release : 2006-05-31
Category : Electronic
ISBN : 9789264025783
This study examines the general trends in the taxation of capital and wage income, the principal systems for taxing that income, and the most significant changes that have taken place in recent years.
Author : OECD
Publisher : OECD Publishing
Page : 78 pages
File Size : 41,5 Mb
Release : 2001-11-07
Category : Electronic
ISBN : 9789264195622
This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics).
Author : Ken Messere,Flip de Kam,Christopher John Heady
Publisher : Unknown
Page : 296 pages
File Size : 44,5 Mb
Release : 2003
Category : Business & Economics
ISBN : 0199241481
This book provides a broad analysis of standard tax policy in OECD countries in the first half of the twentieth century. It identifies broad trends in policy, summarises developments in the theory of tax policy and describes and compares policies actually adopted by various groups of countries. It is invaluable for anyone studying or involved in implementing tax policy. Public finance theory and the complexities of tax administration are kept to a minimum throughout to ensure accessibility.
Author : Organisation for Economic Co-operation and Development
Publisher : Organisation for Economic Co-operation and Development
Page : 184 pages
File Size : 53,7 Mb
Release : 2005
Category : Business & Economics
ISBN : UCSD:31822035258102
Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase or cut the use of stock options, and would be neutral regarding the choice of either granting stock options or paying ordinary salary. The approach is non-prescriptive and serves to provide a benchmark for policymakers. This is complemented by a survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with tax on ordinary salary. Cross-border taxation issues are then discussed. Issues such as the timing of the benefits from stock options, the distinction between employment income and capital gains and the identification of the services to which they relate are relevant to the application of tax treaties, which are based on the OECD Model Tax Convention, and the resulting changes to the Model's Commentary are fully explained. Finally, the effects on transfer pricing are analysed in three circumstances: when an enterprise grants stock options to employees of a subsidiary in another country, when using transfer pricing methods that are affected by remuneration costs, and when employees benefiting from stock options are involved in activities that are the subject of a cost contribution arrangement. This detailed study is essential reading for anyone seeking to understand the intricacies of taxation of stock options.
