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