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Cover: Taxation of cross-border employee shares and rights: New traps for the unwary

Published on 01 Apr 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In light of the Government’s recent changes to the tax rules governing employee share schemes (ESS), this paper explores some of the new issues and uncertainties for employees undertaking assignments to or from Australia (cross-border employees) who hold shares or rights (options) under an employee share and/or rights plan.

Author profiles:

Rob BASKER
Current at 26 May 2009 Click here to expand/collapse more articles by Rob BASKER.
 
Paul BAILLIE
Paul is a Tax Principal with Deloitte Touche Tohmatsu Ltd.
Current at 1 April 2009 Current at 20 April 2010 Click here to expand/collapse more articles by Paul BAILLIE.

 

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