Home » Publications »
GPS: Global Stock Plans
$12.00 for NCEO members; $12.00 for nonmembers
If you need to order more than the maximum number in the drop-down list below, change the quantity once you have added it to your shopping cart.
A new GPS book will replace this in 2018; CEPI students will be assigned the revised edition, not the current one.
Format: Perfect-bound book, 61 pages
Dimensions: 8.5 x 11 inches
Edition: 1st (November 2009)
Status: In stock
Design of Plans
Tax and Payroll Issues
6.1. Tax and Payroll Issues Overview6.1.1. Equity awards are considered compensatory and, therefore, taxable in virtually all countries. The type of tax payable, amount subject to tax, timing of the taxable event, tax withholding requirements, tax rates, and the requirement to report the income to the tax authorities vary by country. Some countries require withholding and reporting. Others require reporting, but not withholding. A few require no withholding or reporting.
6.1.2. Countries use different tax years. Reporting the taxable event is typically done on a tax year basis rather than a company's fiscal year. In most cases the tax year is the calendar year (e.g., US) and reporting is straightforward. Other countries use different tax years, such as a tax
year beginning on April 1 and ending on March 31. In these situations, reporting may be more challenging.