Casenote from Japan : the taxation of stock options

Journal
Author
Takahashi, K.
Country
Japan
Published Date
Issue
Asia-Pacific Tax Bulletin 2005 (Volume 11), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The Japanese Supreme Court's ruling that income arising from the exercise of stock options should be taxed as "salary" is discussed.