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EY稅務輕鬆聊

外商照過來,外國母公司發行的RSU、ESPP,公司需要辦理扣繳嗎?

26 Aug 2024

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公司為了吸引人才、留住人才以及激勵優秀員工,尤其外商往往提出各種股票型獎酬辦法來達到目的,其中的相關稅賦議題您注意到了嗎?常聽到的股票選擇權Stock Options、員工股票購買計畫ESPP以及受限制股票RSU等,這些應該如何認列員工所得、申報扣繳呢?   本集「EY稅務輕鬆聊」由安永聯合會計師事務所稅務服務部執業會計師溫珮絃以及經理黃資雯分享外商股票型獎酬辦法相關實務見解,給您最需要的稅務觀念,讓您收穫滿滿! Powered by Firstory Hosting

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