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 presentation 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.