• Title: Tax Planning and Corporate Responsibilities of Boardmembers:Perspectives for Companies in Germany, the Netherlands, Spain and the United Kingdom
  • Author: Harrie Van Mens
  • Released: 1995-09-19
  • Language: English
  • Pages: 96
  • ISBN: 9041101144
  • ISBN13: 978-9041101143
  • ASIN: 9041101144
Multinational companies are increasingly assigning their employees to foreign countries, either temporarily or permanently. The selection of countries in which the companies invest is partly dependent on the treatment that their employees receive. This publication deals with the most important aspects of the legislation on this subject, covering four EU countries: the Netherlands, Germany, Spain and the United Kingdom. In particular it handles the question of the liability of members of the Board of Management or the Supervisory Board and the various aspects of the taxation of employees in these countries. Special attention is given to tax planning techniques, particularly the (dis)advantage of granting stock options and share participation to employees.

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