Published on 02 Mar 11
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
who owns the employment taxes in your organisation?
who is a 'common law' employee?
fringe benefits tax obligations
employee share schemes
Martinis a Partner of KPMG with more than 25 years experience advising national and international
corporations on all aspects of employment taxes, equity-based compensation and executive remuneration.
He leads KPMG’s Equity Based Compensation and Executive Remuneration practice and advises boards and
management on all aspects of governance, design, taxation and accounting of remuneration Current at 17 February 2011
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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