Fringe benefits in the form of share-options-employment programs

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43907710" target="_blank" >RIV/62156489:43110/15:43907710 - isvavai.cz</a>
Result on the web
<a href="https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf" target="_blank" >https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Fringe benefits in the form of share-options-employment programs
Original language description
A fringe (employee) benefit can be identified both as the fulfilment of the employer in the favor of the employee beyond the law; and extra working or non-working conditions, which are created and provided by employer voluntarily. Fringe benefits shouldbe addressed by the interplay of the interests of employees and personnel managers using the knowledge of tax and insurance (social security contributions) issues, as some of the fringe benefits are in an advantage in case of tax and social security contributions. Further, it is proved that the by-product of providing fringe benefits is increased staff loyalty to the organization. This article will be focused on the fringe benefit in the form of share-options-employment programs, which belong to less frequent in the Czech Republic. With regard to this area is firstly outlined historical development of this form of benefit, secondly is defined the moment of establishment of tax obligation and then is analyzed and explained the method of
Czech name
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Czech description
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Project
<a href="/en/project/GA15-24867S" target="_blank" >GA15-24867S: Small and medium size enterprises in global competition: Development of specific transfer pricing methodology reflecting their specificities</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Enterprise and Competitive Environment: Conference Proceedings
ISBN
978-80-7509-342-4
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
647-655
Publisher name
Mendelova univerzita v Brně
Place of publication
Brno
Event location
Brno
Event date
Mar 5, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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