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Tax Law Update – Changes signalled for Employee Share Schemes

Home Insights Tax Law Update – Changes signalled for Employee Share Schemes

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Published on: April 15, 2016

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Employee share schemes are widely regarded as an effective remuneration tool – particularly for senior executives of listed companies and employees of start-up or growth companies. However, in recent years the New Zealand Inland Revenue Department has challenged a number of schemes, including on tax avoidance grounds, resulting in a degree of uncertainty regarding their tax treatment.

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