Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies.   Focusing first on domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase or cut the use of stock options, and would be neutral regarding the choice of either granting stock options or paying ordinary salary. The approach is non-prescriptive and serves to provide a benchmark for policymakers. This is complemented by a survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with tax on ordinary salary. Cross-border taxation issues are then discussed. Issues such as the timing of the benefits from stock options, the distinction between employment income and capital gains and the identification of the services to which they relate are relevant to the application of tax treaties, which are based on the OECD Model Tax Convention, and the resulting changes to the Model's Commentary are fully explained.  Finally, the effects on transfer pricing are analysed in three circumstances: when an enterprise grants stock options to employees of a subsidiary in another country, when using transfer pricing methods that are affected by remuneration costs, and when employees benefiting from stock options are involved in activities that are the subject of a cost contribution arrangement. This detailed study is essential reading for anyone seeking to understand the intricacies of taxation of stock options.

OECD Tax Policy Studies The Taxation of Employee Stock Options

Business & Money

OECD Publishing

Economics

Org. for Economic Cooperation & Development

Volume III of National Accounts of OECD Countries comprises Volume IIIa - Financial Accounts Ð Flows and Volume IIIb - Financial Balance Sheets Ð Stocks. In both volumes, data, based on the System of National Accounts (SNA 1993), are expressed in national currency (in euros for euro area countries).Volume IIIb covers financial balance sheets of OECD countries and includes financial stocks (both financial assets and liabilities), by institutional sector (non-financial corporations, financial corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial instrument. Data are shown for 28 OECD countries for the period from 1995 to 2006 when possible.

National Accounts of OECD Countries: Volume IIIb: Financial Balance Sheets - Stocks, 1995-2006, 2007 Edition

Accounting

Provides financial accounts data for OECD countries and includes financial transactions (both net acquisition of financial assets and net incurrence of liabilities), by institutional sector (non-financial corporations, financial corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial operation. Data are shown for 28 OECD countries for the period from 1995 to 2006, when possible.

National Accounts of OECD Countries: Volume IIIa: Financial Accounts - Flows, 1995-2006, 2007 Edition

Education & Reference

Volume IIIa of National Accounts of OECD Countries covers financial flows of OECD countries and includes financial transactions (both net acquisition of financial assets and net incurrence of liabilities), by institutional sector (non-financial corporations, financial corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial operation. Data are shown for 29 OECD countries for the period from 1996 to 2007, when available. Data are shown in national currency values.

National Accounts of OECD Countries 2008, Volume IIIa, Financial Accounts: Flows

Volume IIIb of National Accounts of OECD Countries covers financial balance sheets of OECD countries and includes financial stocks (both financial assets and liabilities), by institutional sector (non-financial corporations, financial corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial instrument. Data are shown for 29 OECD countries for the period from 1996 to 2007 when available. Data are provided in national currency values.

National Accounts of OECD Countries 2008, Volume IIIb, Financial Balance Sheets: Stocks

The 2009 edition of the National Accounts of OECD Countries: Detailed Tables covers, in addition to main aggregates, detailed national accounts data for most OECD countries. It includes detailed breakdowns by kind of activity for gross value added (current and constant prices, 2000 reference year), components of value added, gross fixed capital formation and employment. It also includes final consumption expenditure of households by purpose, simplified accounts for three main sectors (general government, corporations and households) and general government expenditure by function. Detailed accounts by institutional sectors (total economy, non-financial corporations, financial corporations, general government, households and non-profit institutions serving households and rest of the world) are only available on CD-ROM. Data are shown for 30 OECD countries and the euro area back to 1996 in most cases, expressed in national currency (in euros for euro area countries). Coverage is provided through 2007, with provisional figures provided for 2008. These data are based on the System of National Accounts 1993 (1993 SNA) for all countries. The data are presented in two volumes, each covering different countries:Volume IIa: Australia, Austria, Belgium, Canada, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan. Volume IIb: Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Slovak Republic, Spain, Sweden, Switzerland, Turkey, United Kingdom, United States, Euro area.

National Accounts of OECD Countries 2009, Volume IIb, Detailed Tables

The 2010 edition of the National Accounts of OECD Countries: Detailed Tables, Volume II covers, in addition to main aggregates, detailed national accounts data for most OECD countries. It includes detailed breakdowns by kind of activity for gross value added (current and constant prices, 2000 reference year), components of value added, gross fixed capital formation and employment. It also includes final consumption expenditure of households by purpose, simplified accounts for three main sectors (general government, corporations and households) and general government expenditure by function. Detailed accounts by institutional sectors (total economy, non-financial corporations, financial corporations, general government, households and non-profit institutions serving households and rest of the world) are only available on the online database. Data are shown for 31 OECD countries and the euro area back to 1997 in most cases through 2008 with provisional data for 2009. Data are expressed in national currency values (in euros for euro area countries). These data are based on the System of National Accounts 1993 (1993 SNA) for all countries except Australia, presented on the basis of the 2008 SNA. COUNTRIES COVERED Volume IIa: Australia, Austria, Belgium, Canada, Chile, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan. Volume IIb: Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Slovak Republic, Spain, Sweden, Switzerland, Turkey, United Kingdom, United States, euro area.

National Accounts of OECD Countries 2010, Volume IIa, Detailed Tables

Im OECD-Wirtschaftsausblick analysiert die OECD zweimal jahrlich die wichtigsten wirtschaftlichen Trends und die Aussichten fur die kommenden zwei Jahre. Der Wirtschaftsausblick liefert einen in sich stimmigen Satz von Projektionen zu gesamtwirtschaftlicher Produktion, Beschaftigung, Preisentwicklung, Haushaltssalden und Leistungsbilanzen. Diese Analysen und Projektionen erstrecken sich auf alle OECD-Mitgliedslander sowie ausgewahlte Nichtmitgliedslander. Jede Ausgabe enthalt eine allgemeine Beurteilung der Wirtschaftslage, Kapitel zur Entwicklung in den einzelnen Landern, mehrere Sonderkapitel zu aktuellen Themen sowie einen umfassenden Statistischen Anhang.

OECD-Wirtschaftsausblick, Ausgabe 2011/1 (German Edition)

Pensions are a major policy issue in developed and developing countries alike. However, pension reform is challenging and controversial because it involves long-term planning by governments faced with numerous short-term pressures. It often provokes heated ideological debates and, sometimes, street protests.    Countries can learn valuable lessons from others' pension systems and their experiences of retirement-income reforms. However, national pension systems are very complicated, involving much institutional, technical, and legal detail. Consequently, international comparisons are very difficult to undertake, making it impossible to transfer policy lessons between countries. Hence, this publication aims to fill this gap, with a particular focus on countries in the Asia/Pacific regions This study combines rigorous analysis with clear, easy-to-understand presentations of empirical results.  It does not advocate any particular kind of pension system or type of reform. The goal is to inform debates on retirement-income systems.

Pensions at a Glance Asia/Pacific 2011

Personal Finance

The series examines countries' investment policies and reflects the OECD's mission to help governments enhance their investment climate through peer learning and the sharing of best practices. This review looks at the Ukraine. Table of contents : Executive Summary and Policy Recommendations Chapter 1: Ukraine's Opening to International Investment Chapter 2: Foreign Direct Investment Regime Chapter 3: Ukraine Policy Framework for Investment Chapter 4: Investment in Support of Energy Efficiency

OECD Investment Policy Reviews OECD Investment Policy Reviews: Ukraine 2011

Finance

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