"Around the globe, employees often regard the opportunity for share ownership as an attractive part of the compensation package. Employers may be eager to include worldwide employees in joint ownership of the enterprise. Global companies have many reasons to launch a global share plan--such plans motivate employees, link awards to performance, offer substantial tax and accounting advantages and allow the employer to offer a competitive incentive package to attract and retain employees. Offering local business management the opportunity to participate in a company share plan recognizes the contribution of the local division to the overall results of the organization. In addition, compensating with shares conserves the employer's cash, and for companies with tight cash flow or start-up employers, cash-saving might be the most important reason to provide a share plan."
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Who Is subject to U.S. tax? Identifying U.S. Taxpayers Offerings of share-based compensation to U.S. employees by non-U.S. and U.S. issuers Expanding U.S. plans to cover non-U.S. participants Mobility and double taxation of equity income Global employee stock purchase plan offerings Deferred compensation issues under [section] 457A Clawbacks outside of the United States Non-U.S. corporate tax deductions for equity costs Working papers.
Digital File Characteristics
Source of Description
Description based on contents viewed on Aug. 11, 2016; title from description page.
Available in Other Form
Print version: Cohen, Sandra Wieder. Global share plans. Arlington, VA : Tax Management Inc., -