Australias Tax News Podcast For Tax Professionals
422 | Employee Share Option Plans (ESOP)
- Autor: Vários
- Narrador: Vários
- Editor: Podcast
- Duración: 0:31:50
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Sinopsis
Employee Share Option Plans - or ESOPs - give you an option to receive a share. That option might vest in the future, or it might not. Hence, taxation occurs only at the vesting point. Or in other words: The taxation point is at the point of vesting.
