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International issues: Dealing with multinationals paper

Published on 25 Nov 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The international aspects of employee share schemes have always been an issue, but with increased global mobility and changes to the employee share scheme provisions, where do we stand now? This paper provides an explanation of the operation of the employee share scheme provisions to inbound and outbound employees whilst providing practical examples, including:

  • on what will an outbound employee be assessed?
  • on what will an inbound employee be assessed?
  • the interaction with CGT
  • the interaction with double tax treaties.

Author profile:

Author Photo - Scott TREATT
Scott TREATT
Scott Treatt FTIA is a Director of Taxation in the Sydney office of Grant Thornton. He has been practicing as a tax specialist for over 10 years with clients predominantly in the SME market space. Scott provides taxation advice to both corporates and high net worth individuals, including advice as it relates to employee share schemes. Scott has also authored papers and articles on employee share schemes. He is also heavily involved with the Taxation Institute of Australia, being a member of a number of committees and also a lecturer and, until recently, the course convenor, for the Applied Tax Module of the Structured Education Program.
Current at 12 March 2009
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This was presented at Employee Share Plans and Share Option Plans in Times of Economic Uncertainty .

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Individual sessions



Tax issues related to employers

Author(s):  Andrew HUTT

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To share or not to share–Is that the question?

Author(s):  Sarah INGLIS

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Employee share plans and share option plans in times of economic uncertainty

Author(s):  Sarah INGLIS,  Andrew HUTT

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