Taxation of employee share schemes - an officials' issues paper
Publisher: Policy and Strategy, Inland Revenue, New Zealand
Published: 2016
Place of publication: Wellington, New Zealand
Language: eng
Format: Electronic
Number of pages: 57
ISBN-13: 9780478424324
Copyright date: 2016
Table of contents: label: Chapter 1 - Summary
title: 1; label: Chapter 2 - Framework for taxation of employee share schemes
title: 6; label: Chapter 3 - Employer deductions for shares provided under employee share schemes
title: 11; label: Chapter 4 - Taxing employment income from unconditional employee share schemes
title: 14; label: Chapter 5 - Proposed taxation of conditional employee share schemes and option-like arrangements
title: 18; label: Chapter 6 - Start-up companies
title: 24; label: Chapter 7 - Concession for widely offered share purchase schemes
title: 32; label: Chapter 8 - Transitional issues
title: 37; label: Chapter 9 - Administration, record keeping and reporting
title: 40; label: Appendix 1 - Examples of complex employee share schemes
title: 44; label: Appendix 2 - Fringe benefit tax and employee share loans
title: 52