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Employment Income (Revised)
內容大綱
This technical note addresses the taxation of employment-related income and benefits (including salary deferrals, allowances, reimbursements, automobiles, employee loans, stock options, and other taxable and non-taxable benefits) from both an employee's and an employer's point of view. A section is also included on deductions (including salesperson's expenses, travelling expenses) and other related items (moving expenses, death benefits). Several questions are included to allow students to apply the theoretical information presented in the case.