£59.03

Springer Stock Options in Deutschland und in den USA: Besteuerung bei nationalem und internationalem Personaleinsatz (Gabler Edition Wissenschaft)

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Description

Stock Options als Instrument der variablen Vergütung sind insbesondere in den angelsächsischen Ländern weit verbreitet. Auch in Deutschland planen und implementieren Unternehmen zunehmend Long Term Incentive Plans. Bei Start-Up-Unternehmen der New Economy gelten die Aktienoptionsprogramme bereits als unverzichtbar, um entsprechend qualifizierte Mitarbeiter zu akquirieren und an das Unternehmen langfristig zu binden. Marcus Scholz untersucht die steuerlichen Konsequenzen, die mit der Teilnahme an einem Stock Option Plan verbunden sind, aus nationaler und internationaler Sicht. Auf der Basis einer steuersystematischen und ökonomischen Analyse geht er den Fragen nach, welchen Einkunftsarten die Vorteile eines Stock Option Plans sachlich zuzuordnen und wann sie zeitlich zu erfassen sind. Daneben behandelt er die Besteuerung grenzüberschreitend eingesetzter Stock Options anhand von systematischen Grundprinzipien des internationalen Steuerrechts. Hieraus leitet der Autor Reformvorschläge für die nationale und internationale Besteuerung von Stock Option Plans ab.

Product Specifications

Format
paperback
Domain
Amazon UK
Publication Date
23 February 2001
Listed Since
08 May 2010

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