n Tax Breaks Newsletter - The tax implications that arise for employees : share incentive schemes

Volume 2006, Issue 240
  • ISSN :



Extracted from text ... Moneyweb's TAX BREAKS SHARE INCENTIVE SCHEMES The tax implications that arise for employees By BRIGITTE KEIRBY-SMITH THIS article is the first in a series that aims to highlight the increased tax complexities and current trends in the design of share incentive schemes. RECENT developments that include amendments to tax legislation, the adoption of IFRS 2 (Share-based payments) and regulatory requirements calling for improved disclosure and corporate governance have all contributed to a highly complex environment that demands both the re-assessment of existing share schemes as well as careful review of proposed schemes. Whilst these articles will focus primarily on ..

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