Comparison of the Taxation of Equity Based Compensation (Stock Options) in the United States and Canada*
1.01 Introduction
U.S. Income Taxation of Qualified Stock Options
(a) What is a Qualified Stock Option?
(b) Advantage of a Qualified Stock Option
(c) Effect of Alternative Minimum...
Note: A subchapter S corporation may only have U.S. citizen or resident shareholders.
Here is a checklist highlighting advantages and disadvantages of the S corporation form, as opposed to a C corporation. As you take a look please keep in mind that Congress may pass S corporation reform that would...
Since many legal and tax practitioners in the U.S. have been recommending the use of Limited Liability Companies (LLC's) for a wide variety of business ventures, this page intends to provide some basic information about this form of business entity.
A state-registered limited liability company (L...
The selection of an appropriate entity through which to conduct business must be made in context of the income tax, reporting, banking or personal requirements of the investors. In many cases a business structure becomes complex as a result of the various needs of investors, bankers, members, shareh...
