Special rules mooted for employee share schemes in start-ups
By deferring when tax is owed on shares, the proposal effectively taxes what could otherwise be a capital gain.
Employee share schemes are an important incentive mechanism for recruiting, motivating and retaining talent.
However, New Zealand tax policy does not set out to provide any tax incentives for businesses to use these schemes. Instead, it focuses on ensuring share-based remuneration and cash
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Special rules mooted for employee share schemes in start-ups
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