Tax Planning and Corporate Responsibilities of Board Members: Perspectives for Companies in Germany, the Netherlands, Spain and the United Kingdom: Van Mens, Harrie L. : 9789041101143: Book: : eCampus.com

Preface

(2)

Harrie L. van Mens

Part One: Germany

(16)

Uwe H. Steininger

Felix Seibold (Dissmann & Partner)

Chapter I - Responsibilities of Directors of German Companies

(6)

1.1 General

(2)

1.1.1 Forms of Company

(1)

1.1.2 Two-tier System of Corporate Management

(1)

1.1.3 Management Board

(1)

1.1.4 Supervisory Board

(1)

1.1.5 Qualifications for Appointment

(1)

1.2 Liabilities of Members of the Management Board

(3)

1.2.1 Liability vis-a-vis the Company

(1)

1.2.2 Liability vis-a-vis Third Parties

(2)

1.2.3 Liability to the Shareholders

(1)

1.3 Liabilities of Members of the Supervisory Board

(1)

1.3.1 Liability vis-a-vis the Company

(1)

1.3.2 Liability vis-a-vis Third Parties

(1)

1.4 Directors' Liability Insurance

(1)

1.5 Bibliography

(1)

Chapter II - General Tax Planning for Employees of Multinational Companies

(10)

2.1 Income Tax

(3)

2.1.1 Personal Income Tax: Introduction, Rates and Principles

(2)

2.1.2 Residence and Domicile: German/World-wide Source Income

(1)

2.1.3 Reliefs, Allowances and Expenses

(1)

2.1.4 Benefits in Kind

(1)

2.1.5 Other Special Tax Incentives

(1)

2.2 Double Taxation Relief

(2)

2.2.1 Dependant Personal Services

(1)

2.2.2 Remuneration or Pension

(1)

2.2.3 Salaries, Wages and Other Similar Remuneration

(1)

2.2.4 Place of Work

(1)

2.2.5 183 Days Test

(1)

2.2.6 Employer

(1)

2.2.7 Permanent Establishment or Fixed Base of Employer

(1)

2.2.8 Directors' Fees

(1)

2.3 Special Rules for Foreign Frontier Workers working Temporarily in Germany

(1)

2.3.1 Domestic and EU Rules

(1)

2.3.2 Treaty Rules

(1)

2.4 Social Security System

(1)

2.4.1 General

(1)

2.4.2 EU Regulation 1408/71

(1)

2.4.3 Tax Treatment of Social Security Contributions

(1)

2.5 Bibliography

(1)

Chapter III - Stock Options and other Forms of Share Participations

(3)

3.1 Forms of Share Participations

(1)

3.2 Taxation of Employee on Share Participations

(1)

3.3 Stock Options

(1)

3.3.1 Non-transferable Option

(1)

3.3.2 Transferable Option

(1)

3.4 Taxation of the Employer

(1)

3.5 Bibliography

(1)

Part Two: The Netherlands

(24)

Jan Chr. Weisz

Ineke A. Koele

Patrick R. van der Waal (van Mens & Wisselink)

Chapter I - Responsibilities of Directors of Dutch Companies

(5)

1.1 General

(1)

1.1.1 Forms of Company

(1)

1.1.2 Two-tier System of Corporate Management

(1)

1.1.3 Management Board-duties

(1)

1.1.4 Supervisory Board-duties

(1)

1.1.5 Qualifications for Appointment

(1)

1.2 Liabilities of Members of the Management Board

(3)

1.2.1 Non-existent Company

(1)

1.2.2 Pre-formation Transactions

(1)

1.2.3 Failure to comply with Post-formation Formalities

(1)

1.2.4 Financial Statements and Prospectuses

(1)

1.2.5 Mismanagement

(1)

1.2.6 Breach of Contract

(1)

1.2.7 Taxes and Social Security Premiums

(1)

1.2.8 Bankruptcy

(1)

1.2.9 Criminal Liability

(1)

1.3 Liabilities of Members of the Supervisory Board

(1)

1.4 Directors' Liability Insurance

(1)

Chapter II - General Tax Planning for Employees of Multinational Companies

(12)

2.1 Income Tax

(5)

2.1.1 Personal Income Tax: Introduction, Rates and Principles

(1)

2.1.2 Residence and Domicile: Dutch/World-wide Source Income

(1)

2.1.3 Personal Allowances and Deductions

(1)

2.1.4 Benefits Generally

(2)

2.2 Special Deduction for Dutch Residents Who are seconded to a Foreign Country

(1)

2.2.1 Nedeco-regulation

(1)

2.2.2 Mortgage Interest and Spouses

(1)

2.3 Double Taxation Relief

(3)

2.3.1 Tax Treaties

(2)

2.3.2 Unilateral Relief

(1)

2.4 Special Tax Allowance for Foreign Employees working Temporarily in the Netherlands

(2)

2.4.1 General

(1)

2.4.2 Requirements for Application of the 35 per cent Ruling

(1)

2.4.3 Duration of the 35 per cent Ruling

(1)

2.4.4 Other Consequences of the 35 per cent Ruling

(1)

2.4.5 International Aspects of the 35 per cent Ruling

(1)

2.4.6 Transitional Arrangements

(1)

2.5 Other Taxation

(1)

2.5.1 Net Wealth Tax

(1)

2.6 Social Security

(2)

2.6.1 Social Security System in the Netherlands

(1)

2.6.2 EU Regulation 1408/71

(1)

2.6.3 Voluntary Social Security

(1)

2.7 Specific Tax Planning Techniques

(1)

2.8 Bibliography

(1)

Chapter III - Stock Options and Share Participations

(7)

3.1 Introduction

(1)

3.2 Personal Income Tax/Wage Tax and Stock Options

(4)

3.2.1 General

(1)

3.2.2 Details of Tax relating to Stock Options

(1)

3.2.3 Valuation Issues

(1)

3.2.4 Tax Planning by creation of a Tax `Vacuum'

(1)

3.2.5 Stock Options granted to Corporation

(1)

3.2.6 The Corporate Income Tax Position of the Employer and Incorporation Tax

(1)

3.2.7 Stock Options: Summary

(1)

3.3 Personal Income Tax/Wage Tax and Share Participations

(1)

3.3.1 General

(1)

3.3.2 Tax Planning by granting Share Participations to a Company

(1)

3.3.3 The Corporate Income Tax Position of the Employer and Incorporation Tax

(1)

3.3.4 Summary

(1)

3.4 Stock Appreciation Right (SAR)

(1)

3.5 Bibliography

(1)

Part Three: Spain

(16)

Carlos Sahuquillo Tudela

Armando Tomas Vidal (Pedro Brosa & Asociados)

Chapter I - Responsibilities of Directors of Spanish Companies

(3)

1.1 General

(1)

1.1.1 Forms of Company

(1)

1.1.2 Two-tier System of Corporate Management

(1)

1.1.3 Management Board

(1)

1.1.4 Restrictions on Board Membership

(1)

1.2 Directors' Liabilities

(4)

1.2.1 General

(1)

1.2.2 Non-existent Company

(1)

1.2.3 Pre-formation Transactions

(1)

1.2.4 Financial Statements and Prospectuses

(1)

1.2.5 Mismanagement

(1)

1.2.6 Breach of Contract and Tort

(1)

1.2.7 Taxes and Social Security Premiums

(1)

1.2.8 Bankruptcy

(1)

1.2.9 Criminal Liability

(1)

1.3 Directors' Liability Insurance

(1)

1.4 Conclusion

(1)

1.5 Bibliography

(1)

Chapter II - General Tax Planning for Employees of Multinational Companies

(8)

2.1 Income Tax

(4)

2.1.1 Personal Income Tax: Introduction, Rates and Principles

(1)

2.1.2 Residence and Nationality: Spanish/World-wide Source Income

(1)

2.1.3 Reliefs, Allowances and Expenses

(1)

2.1.4 Special Deductions

(1)

2.1.5 Benefits in Kind

(2)

2.1.6 Conclusion

(1)

2.2 Double Taxation Relief: Unilateral and Bilateral

(1)

2.3 Special Tax Allowances for Foreign Employees working Temporarily in Spain

(1)

2.4 Social Security

(2)

2.4.1 Social Security System in Spain

(1)

2.4.2 EU Regulation 1408/71

(1)

2.4.3 Voluntary Social Security

(1)

2.4.4 Tax Treatment of Social Security Contributions

(1)

2.4.5 Conclusion

(1)

2.5 Other Taxes

(1)

2.5.1 Net Wealth Tax

(1)

2.5.2 Wage Tax

(1)

2.6 Specific Tax Planning Techniques

(1)

2.7 Incentives for Directors of Multinational Companies

(1)

2.8 Bibliography

(1)

Chapter III - Stock Options and Share Participations

(3)

3.1 Introduction

(1)

3.2 Personal Income Tax and Share Participations

(1)

3.2.1 General

(1)

3.2.2 Personal Income Tax relating to Share Participations

(1)

3.2.3 Specific Tax Planning Techniques

(1)

3.3 Personal Income Tax/Wage Tax and Stock Options

(1)

3.3.1 General

(1)

3.3.2 Personal Income Tax relating to Stock Options

(1)

3.3.3 Specific Tax Planning Techniques

(1)

3.4 Corporate Income Tax relating to Stock Options and Share Participations

(1)

3.4.1 Share Participations

(1)

3.4.2 Stock Options

(1)

3.5 Conclusion

(1)

Part Four: The United Kingdom

Rod Marlow

Paul Hunston

Daniel Le Fleming (Wiggin and Co)

Chapter I - Responsibilities of Directors of UK Companies

(7)

1.1 General

(2)

1.1.1 Forms of Company

(1)

1.1.2 Two-tier System of Corporate Management

(1)

1.1.3 Management Board

(2)

1.2 Liabilities of Directors

(4)

1.2.1 General

(1)

1.2.2 Non-existent Companies and Companies not yet registered-Pre-formation Transactions

(1)

1.2.3 Failure to comply with Post-formation Formalities

(1)

1.2.4 Financial Statements and Prospectuses

(1)

1.2.5 Mismanagement

(1)

1.2.6 Breach of Contract or Tort by the Company: Breach of Statutory Requirements

(1)

1.2.7 Taxes and National Insurance Contributions

(1)

1.2.8 Bankrupt Companies

(1)

1.2.9 Criminal Liability

(1)

1.3 Directors' Liability Insurance

(1)

1.3.1 Company Indemnity Insurance

(1)

1.3.2 Cost of Company Indemnity Insurance

(1)

1.4 Bibliography

(1)

Chapter II - General Tax Planning for Employees of Multinational Companies

(12)

2.1 Income Tax

(7)

2.1.1 Personal Income Tax: Introduction, Rates and Principles

(1)

2.1.2 Residence, Nationality and Domicile: UK/World-wide Source Income

(3)

2.1.3 Reliefs, Allowances and Expenses

(1)

2.1.4 Benefits in Kind

(3)

2.2 Special Concession for UK Domiciliaries Who are seconded to a Foreign Country

(1)

2.3 Double Taxation Relief

(1)

2.3.1 General

(1)

2.3.2 Tax Treaties

(1)

2.3.3 Non-discrimination

(1)

2.4 Special Tax Planning Opportunities

(2)

2.4.1 General

(1)

2.4.2 Managing Remittances

(1)

2.4.3 Pre-arrival Planning

(1)

2.4.4 Post-arrival Planning

(1)

2.4.5 Leaving the UK-Foreign Domiciliary

(1)

2.5 Other Taxation Liabilities

(1)

2.5.1 Wealth Tax

(1)

2.5.2 Inheritance and Gift Taxes

(1)

2.5.3 Capital Gains Tax

(1)

2.5.4 Council Tax

(1)

2.6 Social security System: National Insurance

(1)

2.6.1 General

(1)

2.6.2 Overseas Element

(1)

2.6.3 Other UK Issues

(1)

2.7 Bibliography

(1)

Chapter III - Stock Options and Share Participations

3.1 Introduction

(1)

3.2 Personal Income Tax/Wage Tax and Stock Options

(3)

3.2.1 General

(1)

3.2.2 Grant of Option

(1)

3.2.3 Excercise or Disposal of Option

(1)

3.2.4 Other Acquisitions of Shares at an Undervalue

(1)

3.2.5 Other Tax Charges relating to Share Options

(1)

3.3 Personal Income Tax/Wage Tax and Share Participations

(1)

3.4 `Phantom' Share Participation Schemes

(1)

3.5 Tax Planning for Employees

(3)

3.5.1 Inland Revenue Approved Schemes Generally

(1)

3.5.2 Approved SAYE Share Option Schemes

(1)

3.5.3 Approved Profit Sharing Schemes

(1)

3.5.4 Approved Share Option Schemes (`Executive Schemes')

(1)

3.5.5 Profit Related Pay

(1)

3.6 Tax Planning for Employers

(1)

3.6.1 Requirements of the Employer

(1)

3.6.2 Approved Profit Sharing Schemes

(1)

3.6.3 Employee Share Ownership Trust (ESOT)

(1)

3.6.4 ESOT linked to an Executive Scheme

(1)

3.7 Conclusion

(1)

3.7.1 Decline of the Use of Share Options and Share Incentive Schemes

(1)

3.7.2 Schemes combined with an ESOT

(1)

3.8 Bibliography


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