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 . Employee stock option schemes are growing in importance across the oecd and this raises a number of issues for both domestic and international tax policy in view of this the oecds committee on fiscal affairs is undertaking work on the treatment of stock options under tax treaties the domestic treatment of stock option schemes and the transfer pricing implications of stock option schemes. The taxation of employee stock options oecd 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 click to download pdf 118mb pdf click to read online and share read no 10 12 may 2005 e commerce transfer pricing and . Recent tax policy trends and reforms in oecd countries published 11 november 2004 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. In many oecd countries employers have to make compulsory payments on behalf of their employees which do not qualify as taxes and social security contributions the oecd has therefore calculated a set of compulsory payment indicators which are designed to show the combined impact of taxes and ntcps net of benefits historical statutory personal income tax rates and thresholds 1981 99 central
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