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Deloitte's Roadmap: Income Taxes
Chapter 10 — Share-Based Payments
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Deloitte's Roadmap: Income Taxes
Chapter 10 — Share-Based Payments
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Contents
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Chapter 10 — Share-Based Payments
10.1 Background and Scope
10.2 Deferred Tax Effects of Share-Based Payments
10.3 Permanent Differences Resulting From Share-Based Payment Awards
10.4 "Recharge Payments" Made by Foreign Subsidiaries
10.5 Cost-Sharing Arrangements
10.6 Accounting Considerations for Valuation Allowances Related to Share-Based Payment DTAs
10.7 Deferred Tax Effects of Replacement Awards Issued in a Business Combination