Tax 101 Series: Employment Income 2 (On Demand)


Sections 10(6) and 10(6A) deal with profits arising from equity-based remuneration schemes that an employer may implement as a means to retain or motivate its employees. These are often referred to as employee equity-based remuneration (EEBR) schemes. Are gains or profits from employee share schemes taxable income or non-taxable Gains or profits from employee share schemes benefit?

Our Tax 101 series is aimed at tax and non-tax trained junior executives or anyone who has an interest in understanding the Singapore Tax system. This session is a mix of practical experience and academic knowledge.

Programme Outline

  • Singapore tax system
  • Employee Stock Option (ESOP) plan
  • Employee Share Ownership (ESOW) plan
  • "Deemed exercise” rule
  • Exploratory case study - Timing of recognition of ESOP and ESOW gains
  • Q&A

What you will learn

By the end of this session, attendees should be able to obtain a systematic understanding of knowledge of (to evaluate the effects thereon) the gains or profits from employee share schemes in the wide interdisciplinary concept, on determining “deemed exercise” rule, the timing of recognition of ESOP and ESOW gains and its related tax concepts. 

Target Audience

An intermediate level program intended for tax accountants, business accountants, auditors.

Expert Speaker

Kevin Matthaios Lee 

Kevin, a business finance professional, is also a Subject-Matter Expert (SME) in the tax practise of a mid-tier professional services firm, while simultaneously holding a position as a trainer/facilitator where he shares his insights on the global issue in FRS, political science and economics and international business law. He has been a speaker at various seminars, and network (exclusive) events, inter alia, Wolters Kluwer (CCH), ISCA, CIMA and ACCA. 

The webinar is recorded on 18 June 2021.

  • Elearning
    • $128.40 e-Learning 20% Discount - Apply Promotional Code: OEC20 $102.72incl. GST (7%)
    • PD hours: 1.5
    Complete online at your own pace (Self-paced)
    • $128.40 e-Learning 20% Discount - Apply Promotional Code: OEC20 $102.72incl. GST (7%)

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Our webinars operate on a 'one-connection-one-fee' basis, so you can have your whole team participate together in a boardroom setting for one cost effective price, using one registered log-in connection. The registered attendee will receive a CPD certificate.


Like the topic but can’t make the time? Register for the Live Session and you’ll receive the Recording regardless! Recordings are provided for webinars with a duration of 3 hours and less.