International Journal of Manpower: Volume 10 Issue 5
Strapline:
An interdisciplinary journal on human resources, management & labour economicsTable of contents
Corporate Tax Deductions
Tony WakefordTax and social security contributions are part of the cost toemployers of expatriate employment. Some questions are asked relating tohow this cost can be minimised.
The Taxation of Stock Option and Profit‐Sharing Plans
Nic GallowayIn the last 15 years, legislation has been passed in many WesternEuropean countries clarifying the tax treatment of stock options. Theintent of the legislation has been to…
Pensions
Werner LeiserEmployee benefits with regard to expatriate workers can be atime‐consuming and complex area for corporate management. Problems arisebecause these expatriate workers tend to be…
Expatriates and Social Security
Derek CoulthardAs with all other aspects of the taxation of expatriate workers,social security issues require careful consideration by employers. Thesocial security benefit rights of UK…
1988 Finance Act: A Change of Direction
David J. FrostThe 1988 Finance Act has a number of implications for the taxationof expatriates of UK origin. The main changes are outlined and the maingroups of individuals who benefit or not…
Tax Equalisation
Richard Hume‐RotheryTax equalisation has become regarded as the principle whereby anemploying company protects the net pay of an expatriate worker, so thatthe worker will be able to enjoy a standard…
ACCOMMODATION ISSUES: COMING AND GOING
Tony WakefordSome form of practical or financial assistance to the employee with his living accommodation at the new location is a common feature of many expatriate remuneration packages. This…
FRINGE BENEFITS
Richard Hume‐RotheryFringe benefits have long been a popular and often essential way of helping to compensate international staff. Those which qualify (however structured) for favourable tax…
ISSN:
0143-7720Online date, start – end:
1980Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Adrian Ziderman