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Employee incentive plans - post Merrill Lynch

Published on 25 Oct 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper discusses the Merrill Lynch case. It has acted like a prism in which various taxation principles and concepts have become trapped and then been deflected in way that might ignore commercial reality and sensible accounting treatment but which may serve the interests of some employers involved in employee incentive plans and highlight the care that must be taken by others.

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Graeme HALPERIN
Current at 14 September 2011 Click here to expand/collapse more articles by Graeme HALPERIN.
 

 

This was presented at October Breakfast Club - Employee incentive plans - post Merrill Lynch .

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Author(s):  Keith JAMES

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