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International issues: Dealing with multinationals presentation
Published on 25 Nov 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The international aspects of employee share schemes have always been an issue, but with increased global mobility and changes to the employee share scheme provisions, where do we stand now? This presentation provides an explanation of the operation of the employee share scheme provisions to inbound and outbound employees whilst providing practical examples, including:
- on what will an outbound employee be assessed?
- on what will an inbound employee be assessed?
- the interaction with CGT
- the interaction with double tax treaties.
Author profile
Scott Treatt CTA
Scott Treatt, CTA, CEO, The Tax Institute
Scott brings a wealth of experience in tax practice, tax administration, and leadership to the role of Chief Executive Officer of The Tax Institute. Scott’s career as a Chartered Tax Advisor has spanned large and mid-tier professional firms and Government in technical and leadership roles. A dedicated member of The Tax Institute for over 20 years, Scott has contributed significantly to the knowledge of members and the betterment of Australia's taxation and superannuation system overall.
Scott was previously the General Manager, Tax Policy and Advocacy, at The Tax Institute, leading its tax technical team for three years. During this time, he proactively enhanced the team’s capabilities, orchestrated a successful overhaul of the various committees and councils to improve the representation of our members, built strong relationships with key stakeholders across the industry, academia, and all levels of Government, and drove the Institute’s growing influence in policy and advocacy circles. He is a passionate advocate for holistic tax policy reform and is a visionary business leader known for his forward-thinking approach.
A commitment to strategic cross-team collaboration, good governance, a strong dedication to member empowerment and development, and an unwavering pursuit of excellence in every aspect of the business characterises Scott’s leadership style. Under Scott’s guidance, The Tax Institute is poised to provide employees and members with clear guidance, adeptly turning challenges into opportunities and catalysing sustainable growth.
- Current at
18 October 2023
This was presented at Employee Share Plans and Share Option Plans in Times of Economic Uncertainty .
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Individual sessions
Back to basics: Overview of the regime
Author(s): Scott TREATTMaterials from this session:
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International issues: Dealing with multinationals
Author(s): Scott TREATTMaterials from this session:
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What share and option plans are you likely to encounter in practice?
Author(s): Brian MURPHYMaterials from this session:
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Tax issues related to employers
Author(s): Andrew HUTTMaterials from this session:
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To share or not to share–Is that the question?
Author(s): Sarah INGLISMaterials from this session:
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Employee share plans and share option plans in times of economic uncertainty
Author(s): Sarah INGLIS, Andrew HUTTMaterials from this session:
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Payroll tax provisions relating to employee share schemes
Author(s): Jane CRISPMaterials from this session:
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