| Abstract | Employee share options have not featured widely in employees' remuneration packages in Hong Kong in 1997. However, they may increase in popularity in the future as employers seek to enhance the attractiveness of salary packages, especially for senior staff. When share options are received as part of a remuneration package, the gain realised by exercising them is chargeable to salaries tax. The salaries tax implications of share options and the respective responsibilities of employers and employees are featured in the article. |
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