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Employee share based payments: Understanding the taxation aspects

August 13, 2019[2019] 108 taxmann.com 152 (Article)
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Employee share based payments (ESBPs) are an effective way of incentivising employees. ESBPs work as a two way growth strategy for both company as well as the employees. On one hand, it helps the employees to participate in the growth of the entity and in turn reap out the benefits from it, on the other hand it helps the entity to boost the growth rate and align the vision of the employees with that of the company.
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