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France: Gains derived from an Executive’s “Management Package” linked to his duties are Taxed as Wages

Publié le : 29/09/2021 29 septembre sept. 09 2021
Source : leglobal.org
Some companies, in order to retain their senior executives, set up a “management package” involving them in the company capital, in the form of share acquisition schemes. They may use schemes that are not reserved solely for employees and whose tax regime is not regulated by law: autonomous stock subscription bonds (known as “BSA”) or […] The po... Lire la suite

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