Taxation of Compensatory Stock Options Under Tax Treaties

16 Pages Posted: 31 Jan 2010

See all articles by Yuval Navot

Yuval Navot

affiliation not provided to SSRN

Date Written: January 18, 2010

Abstract

Tax treaties may not provide adequate protection against double taxation and double nontaxation of service providers’ income from compensatory stock options. This report identifies the elements allowing such double taxation and double nontaxation to arise and analyzes the various theoretical approaches to address this problem. It then describes and evaluates the approach adopted under the OECD model treaty, as well as the approach adopted under all three U.S. treaties that contain arrangements regarding compensatory stock options.

Keywords: Compensatory Stock Options, Employee Stock Options, Article 15, Tax Treaties

Suggested Citation

Navot, Yuval, Taxation of Compensatory Stock Options Under Tax Treaties (January 18, 2010). Tax Notes, pp. 325-340, January 2010. Available at SSRN: https://ssrn.com/abstract=1545204

Yuval Navot (Contact Author)

affiliation not provided to SSRN ( email )

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