"Ask the Team": The new tax regime for expatriate employees' share options where an OECD-style DTA applies

Resource type: Legal update: archive

Status: Published on 07-Oct-2008

Jurisdiction: United Kingdom

An "Ask the Team" about the taxation of share options subject to both the new remittance basis and an OECD-style double taxation agreement.

PLC Share Schemes & Incentives

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Resource information

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Resource ID: 9-383-4466
Published: 07-Oct-2008
Products: PLC Law Department Email, PLC UK Share Schemes & Incentives

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Topics

International Aspects of IncentivesInternational Aspects of Incentives (http://uk.practicallaw.com/3-205-7173)
Tax and NICs for IncentivesTax and NICs for Incentives (http://uk.practicallaw.com/6-205-7176)

Practice notes

Apportionment of securities and option income for R/NOR employees Apportionment of securities and option income for R/NOR employees (http://uk.practicallaw.com/topic7-382-9480)
Not ordinarily resident employees: UK taxation of share incentives Not ordinarily resident employees: UK taxation of share incentives (http://uk.practicallaw.com/topic7-380-8717)
Remittance of securities and options income to the UK and the treatment of UK shares Remittance of securities and options income to the UK and the treatment of UK shares (http://uk.practicallaw.com/topic7-382-7749)
Remittance of securities income by R/NOR taxpayers: NICs liabilities and apportionment of securities income Remittance of securities income by R/NOR taxpayers: NICs liabilities and apportionment of securities income (http://uk.practicallaw.com/topic0-383-0081)

Legal update: archive

"Ask the Team": The new tax regime for expatriate employees' share options "Ask the Team": The new tax regime for expatriate employees' share options (http://uk.practicallaw.com/topic5-383-3911)
"Ask the Team": The new tax regime for expatriate employees' share options: Just and reasonable override of statutory UK/foreign split for share option tax "Ask the Team": The new tax regime for expatriate employees' share options: Just and reasonable override of statutory UK/foreign split for share option tax (http://uk.practicallaw.com/topic2-383-4177)
"Ask the Team": The new tax rules for expatriate share incentives - what about performance share plans? "Ask the Team": The new tax rules for expatriate share incentives - what about performance share plans? (http://uk.practicallaw.com/topic5-383-8697)

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"Ask the Team": The new tax regime for expatriate employees' share options where an OECD-style DTA applies

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