Cross-Border Taxation of Employee Stock Options

The complexity of the taxation of employee stock options is escalated in a cross-border context. It is important to understand multi-jurisdictional tax differences from both the employee and employer perspective in order to avoid unnecessary tax exposure and liability. The current status of the taxa...

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Bibliographic Details
Published in:The ATA journal of legal tax research 2006-01, Vol.4 (1), p.59-75
Main Authors: Hennig, Cherie J., Wang, Ningkun, Yuan, Xiaoli
Format: Article
Language:English
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Summary:The complexity of the taxation of employee stock options is escalated in a cross-border context. It is important to understand multi-jurisdictional tax differences from both the employee and employer perspective in order to avoid unnecessary tax exposure and liability. The current status of the taxation of employee stock option plans in the U.S. and the People's Republic of China is used to illustrate multi-jurisdictional taxation issues. Careful, prospective tax planning can significantly reduce an employee's cross-border tax liability.
ISSN:1543-866X
1543-866X
DOI:10.2308/jltr.2006.4.1.59