International tax aspects of deferred remunerations Aspects fiscaux internationaux des rémunerations différées International-steuerrechtliche Fragen bei Gehaltsumwandlungen Aspectos internacionales de la tributación de las remuneraciones diferidas
著者
書誌事項
International tax aspects of deferred remunerations = Aspects fiscaux internationaux des rémunerations différées = International-steuerrechtliche Fragen bei Gehaltsumwandlungen = Aspectos internacionales de la tributación de las remuneraciones diferidas
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 85b ; subject 2）
Kluwer Law International, c2000
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注記
"54th Congress of the International Fiscal Association, Munich, 2000"--Half t.p.
Text in English, French, German and Spanish
内容説明・目次
内容説明
Stock options, phantom stock plans, profit sharing plans, and other forms of deferred payments of emoluments are increasingly used as incentives for high-ranking and middle-class managers, mainly for internationally operating enterprises, but also by smaller firms. Some countries have enacted highly sophisticated systems of regulations dealing with the problems of the taxation of deferred remunerations. Other countries facing these new problems tried to solve them by applying general principles of taxation. There is great variety concerning the moment of the taxation of the employee and the deductibility of costs for the employer within the countries. Some countries treat deferred remunerations as pensions under special conditions. Timing problems and different qualifictions under double tax agreements lead to international problems of double taxation and non-taxation.
目次
- I. General Report / Rapport General / Generalbericht / Ponencia General
- H.-J. Mossner. II. National Reports / Rapports Nationaux / Landesberichte / Ponencias Nacionales. Argentina / Argentine / Argentinien
- J. Gebhardt. Austria / Autriche / Osterreich
- B. Grohs. Belgium / Belgique / Belgien / Belgica
- P. Glineur. Brazil / Bresil / Brasilien / Brasil
- L.E. Schoueri, D.V. Bellan. Canada / Kanada
- A. Montgomery, G. Nachshen. Colombia / Colombie / Kolumbien
- C.A.R. Guerrero. Czech Republic / Republique Tcheque / Tschechische Republik / Repuplica Checa
- T. Kemp. Denmark / Danemark / Danemark / Dinamarca
- S. Rasmussen, E. Banner-Voigt. Finland / Finlande / Finnland / Finlandia
- M. Malmgren. France / Frankreich / Francia
- R. Lobarier. Germany / Allemagne / Deutschland / Alemania
- P. A. Doetsch. Hong Kong
- J. Clemence. Hungary / Hongrie / Ungarn / Hungria
- D. Deak. India / Inde
- A. Dua, A. Thakkar. Israel / Israel
- E. Tsachor, R. Eliaz. Italy / Italie / Italien / Italia
- C.M. Paolella. Japan / Japon / Japon
- M. Otsuka. Luxembourg / Luxemburgo
- G. Deitz, et al. Mexico / Mexique / Mexiko / Mexico
- L.E. Latapi. Netherlands / Pays-Bas / Niederlande / Holanda
- H.E. Kostense. New Zealand / Nouvelle-Zelande / Neuseeland / Nueva Zelanda
- S.J. McCulloch, J.G. Weston. Norway / Norvege / Norwegen / Noruega
- M. Iversen. Portugal
- M. dos Prazeres Lousa, M.M. Mesquita. South Africa / Afrique du Sud / Sudafrika / Sudafrica
- J. Stanley, G. Pyle. Spain / Espagne / Spanien / Espana
- M.T. Soler Roch. Sweden / Suede / Schweden / Suecia
- B. Rohdin. Switzerland / Suisse / Schweiz / Suiza
- M.W. Hildebrandt. United Kingdom / Royaume-Unie / Vereinigtes Konigreich / Reina Unido
- D. Walden. United States / Etats-Unis / Vereinigte Staaten / Estados Unidos de Norte America
- D. J. Kautter. III. Annex / Annexe / Anhang / Anexo.
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