Abstract
In the Netherlands employee stock options are taxed when they are rewarded. The Dutch tax authorities have developed a formula for the valuation of these options. This formula is analysed and it is shown how it can be used for tax and accounting purposes in The Netherlands and in other countries.
| Original language | English |
|---|---|
| Pages (from-to) | 205-208 |
| Number of pages | 4 |
| Journal | Applied Economics Letters |
| Volume | 10 |
| Issue number | 4 |
| DOIs | |
| Publication status | Published - 17 Mar 2003 |
| Externally published | Yes |