Version history Date of issue Document name Changes 8/20/2026 Taxation of employee stock options and employee share issues in cross-border situations 5/16/2025 Taxation of employee stock options and employee offerings in cross-border circumstances 10/24/2022 Taxation of employee stock options and employee offerings in cross-border circumstances 12/22/2020 Taxation of employee stock options and employee offerings in cross-border circumstances 12/17/2019 Taxation of employee stock options and employee offerings in cross-border circumstances
