Tax planning and corporate responsibilities of boardmembers : perspectives for companies in Germany, the Netherlands, Spain, and the United Kingdom / edited by Harrie L. van Mens in conjunction with the Wiggin Group
Published
The Hague ; Boston : Kluwer Law International, [1995]
"More and more multinational companies have the tendency to assign their employees to migrate, temporarily or definitely, to foreign countries for business reasons. The question of what country to invest in, partly depends on the treatment of these employees." "This publication deals with the most important aspects of the legislation in this respect for four EU-countries: The Netherlands, Germany, Spain and the United Kingdom. In particular, the question of liability of members of the Management Board or the Supervisory Board and the various aspects of the taxation of employees in the countries will be handled. Special attention is given to tax planning techniques, in particular the (dis)advantage of the granting of stock options and share participations to employees."--BOOK JACKET
