Download Free International Tax Aspects Of Executive Remuneration Book in PDF and EPUB Free Download. You can read online International Tax Aspects Of Executive Remuneration and write the review.

This guide provides a practical, basic introduction to the tax consequences of transferring executives and specialists from one country to another.
According to IRS code, any property or service that an executive receives in lieu of or in addition to regular taxable wages is a fringe benefit that may be subject to taxation. There are exceptions to this rule, however, which may include security services provided. In Personnel Protection: Executive Compensation and Fringe Benefits, the factors necessary to exclude security-related expenses from the executive’s taxable gross income are defined, and the benefits to both the executive and the company are discussed. This eight-minute video presentation of narrated slides is one of 11 modules in the Personnel Protection presentation series, which is designed for companies considering an executive security program or for companies with an executive security program already in place. Each presentation in the series is narrated by Jerome Miller, formerly a commander in the Detroit Police Department and senior manager of international and special security operations at Chrysler Corporation, and Radford Jones, formerly manager of global security and fire protection at Ford Motor Company after 20 years with the U.S. Secret Service. Other topics in this series include concepts of executive security; advance procedures; the executive threat assessment profile; the selection of executive security personnel; kidnapping issues and guidelines; security procedures for residences; and worksite, aircraft, and vehicle operations. Personnel Protection: Executive Compensation and Fringe Benefits is a part of Elsevier’s Security Executive Council Risk Management Portfolio, a collection of real world solutions and "how-to" guidelines that equip executives, practitioners, and educators with proven information for successful security and risk management programs. The eight-minute, visual PowerPoint presentation with audio narration format is excellent for group learning Covers the specific section of the IRS code that defines "fringe benefits" and explains how it impacts the executive’s compensation when security services are provided Describes the features of a protection program that allow for the exclusion of these services from the executive’s taxable gross income
The company is under-performing, its share price is trailing, and the CEO gets...a multi-million-dollar raise. This story is familiar, for good reason: as this book clearly demonstrates, structural flaws in corporate governance have produced widespread distortions in executive pay. Pay without Performance presents a disconcerting portrait of managers' influence over their own pay--and of a governance system that must fundamentally change if firms are to be managed in the interest of shareholders. Lucian Bebchuk and Jesse Fried demonstrate that corporate boards have persistently failed to negotiate at arm's length with the executives they are meant to oversee. They give a richly detailed account of how pay practices--from option plans to retirement benefits--have decoupled compensation from performance and have camouflaged both the amount and performance-insensitivity of pay. Executives' unwonted influence over their compensation has hurt shareholders by increasing pay levels and, even more importantly, by leading to practices that dilute and distort managers' incentives. This book identifies basic problems with our current reliance on boards as guardians of shareholder interests. And the solution, the authors argue, is not merely to make these boards more independent of executives as recent reforms attempt to do. Rather, boards should also be made more dependent on shareholders by eliminating the arrangements that entrench directors and insulate them from their shareholders. A powerful critique of executive compensation and corporate governance, Pay without Performance points the way to restoring corporate integrity and improving corporate performance.
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
This book analyses the treatment of income of individuals under Brazilian double taxation conventions. Each article of the Brazilian tax treaties is analysed in order to identify its characteristics, field of application, limits and criteria applied in the identification of taxpayers. The OECD Model Convention is also considered, since it is mirrored in Brazilian conventions. The analysis reveals the unconstitutional nature of Articles 17 and 19 of the Brazilian treaties as they contradict the constitutional principle of isonomy.