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ESS - Cross border impacts presentation

Published on 28 Oct 10 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • timeline and rationale for changes
  • comparison of Divisions 13A and 83A
  • application of Division 83A
  • what is an ESS interest?
  • upfront taxation
  • tax deferral
  • cross Border issues
  • reporting, withholding and valuation.

Author profile:

Anna Law
Anna is a Senior Manager with PricewaterhouseCoopers. Current at 01 August 2010
 

This was presented at My Client – The Expatriate.

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