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Employee incentive plans - post Merrill Lynch
Published on 25 Oct 01 by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper discusses the Merrill Lynch case. It has acted like a prism in which various taxation principles and concepts have become trapped and then been deflected in way that might ignore commercial reality and sensible accounting treatment but which may serve the interests of some employers involved in employee incentive plans and highlight the care that must be taken by others.
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Graeme HALPERIN
This was presented at October Breakfast Club - Employee incentive plans - post Merrill Lynch .
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Employee incentive plans - post Merrill Lynch
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