Paris, 10/09/2004 (Agence Europe) - As part of a drive to help governments rationalise their tax policies, the OECD has issued a series of recommendations designed to achieve a common interpretation of how tax treaties apply with respect to employees or directors who receive stock options as part of their remuneration.
Over recent years, stock options have come to account for an increasing share of executive pay packages. This has given rise to lively debate regarding their effect on...