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International issues: Dealing with multinationals paper


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

Scott Treatt CTA
Photo of author, Scott TREATT Scott Treatt is the General Manager of Tax Policy and Advocacy at The Tax Institute. He is a Chartered Tax Advisor and has been practicing as a tax specialist since 1997, gaining his experience in large 2nd tier and Big 4 accounting firms as well as Government. Through the years he has been engaged on direct and indirect tax issues pertaining to individuals, start-ups, small businesses, private groups and multinationals, addressing issues including, but certainly not limited to, asset, business and entity transactions and disposals, insolvencies, structuring, succession and disputes (within family groups as well as with the ATO). Scott has a passion for our tax system and tax education, continuously seeking to find opportunities to improve the efficiency and effectiveness of both. He is a regular presenter at industry events and had been a lecturer for some 12 years in The Tax Institute’s structured education programs. - Current at 19 November 2020
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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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