Tax Controversy Concerning Employee Stock Options
Ładowanie...
Data
2012
Autorzy
Tytuł czasopisma
ISSN czasopisma
Tytuł tomu
Wydawca
Wyższa Szkoła Biznesu - National-Louis University in Nowy Sącz
Abstrakt
This paper aims to analyze the tax consequences of granting employee
stock options. There is much controversy as to the sources of revenues and
the date on which revenues are generated. The prevailing view is that taxable
income is obtained only when shares acquired as a result of stock options
are sold and becomes capital income and not employment related. This has
beneficial effects for taxpayers participating in such a programme. They can
avoid double taxation on their income, first, when they exercise rights under
options, and second, when they sell the acquired shares.
Opis
Słowa kluczowe
employee stock options, incentive instrument, revenues from employment relationship, revenues from capital gains, sale of call options, sale of stocks
Cytowanie
Business and Non-Profit Organizations Facing Increase Competition and Growing Customers' Demands. Ed. by A. Nalepka, A. Ujwary-Gil. Nowy Sącz : WSB-NLU, cop. 2012. – S. 238-249