n Professional Accountant - Deemed versus Actual Employer - tax law changes holds both of them liable for tax on share incentives

Volume 2008 Number 1
  • ISSN : 1680-7537


There are a number of instances where an employee may derive a benefit under a share incentive scheme. The intention is that employment tax attributable to that benefit should be withheld from the cash remuneration payable to the employee or from any consideration payable for the release of the right to acquire shares.

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