KPMG report: Transfer pricing and stock-based compensation
A KPMG report on stock-based compensation in transfer pricing
A KPMG report on stock-based compensation in transfer pricing
The treatment of stock-based compensation for financial reporting and tax purposes is complicated. On top of that complexity, how stock-based compensation expenses and deductions are treated can vary depending on where a company pays the compensation. Layering on transfer pricing rules and the views and approaches of tax authorities around the world, the treatment of stock-based compensation in transfer pricing is often challenging.
Read a July 2023 report [PDF 371 KB] prepared by KPMG LLP: What’s News in Tax: Stock-Based Compensation in Transfer Pricing: A Mosaic of Rules that explains how these complex rules create challenges for multinational companies.
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