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Share-based payments : income tax

Wouter Scholtz

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Abstract

Are share-based payments made by companies for goods or services deductible? Does this represent expenditure actually incurred for income tax purposes?

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What this paper is about

Are share-based payments made by companies for goods or services deductible? Does this represent expenditure actually incurred for income tax purposes?

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Available abstract

Are share-based payments made by companies for goods or services deductible? Does this represent expenditure actually incurred for income tax purposes?

Key concepts: Payment, Economics, Gross income, Business, Income tax, Taxable income, State income tax, Labour economics

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