Nov 122014
IN AN ERA when globalization and technological advances are rapidly changing our lives, the landscape has become more competitive for finding innovative talent that will lead the company to the top.
This reality has opened the door for creative compensation practices to attract employees. One of these is share-based compensation schemes like stock options. The popularity of stock options as a means of compensating employees has reached the Philippines and apparently has not eluded the attention of the Bureau of Internal Revenue (BIR), which continues to search for potential sources of tax.