Employees' share ownership plans : the use of trust with employees' share schemes : a specially commissioned report
著者
書誌事項
Employees' share ownership plans : the use of trust with employees' share schemes : a specially commissioned report
(Longman intelligence reports)
Longman, 1990
大学図書館所蔵 全3件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
内容説明・目次
内容説明
Employee share ownership has been encouraged in the last decade and many forms of employees' share schemes are available. This book is a study of the tax, company and financial services regulations relating to the use of trusts with these schemes. It gives advice on how to avoid contravening taxation rules and outlines the fiscal requirements for establishing and running an ESOP scheme, including a description of the relevant tax and company laws. There are also case studies, a schedule of ESOPs known to have been created to date and a summary of the technical pitfalls and proposals for reform.
目次
- What is an ESOP?
- some situations in which an ESOP might be appropriate
- one example of a particular type of ESOP
- company law considerations
- Financial Services Act implications
- tax relief for contributions to an ESOP
- qualifying employee share ownership trusts - new relief under FA 1989
- share sales to an ESOT - new CGT relief
- contributions to an ESOP - other tax consequences
- the ESOP trust as a discretionary settlement inheritance tax
- the taxation of the trustees
- ESOPs and the use of approved schemes
- the use of offshore trustees
- ESOPs for quoted companies
- case studies. Appendix: ESOPs so far known to have been established.
「Nielsen BookData」 より