Tax Controversy Concerning Employee Stock Options

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dc.contributor.authorJamroży, Marcin
dc.date.accessioned2014-04-09T14:19:52Z
dc.date.available2014-04-09T14:19:52Z
dc.date.issued2012
dc.description.abstractThis 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.pl
dc.identifier.citationBusiness 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. 238-249pl
dc.identifier.isbn978-83-88421-80-8
dc.identifier.urihttp://hdl.handle.net/11199/7446
dc.language.isoenpl
dc.publisherWyższa Szkoła Biznesu - National-Louis University in Nowy Sączpl
dc.rightsUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/pl/*
dc.subjectemployee stock optionspl
dc.subjectincentive instrumentpl
dc.subjectrevenues from employment relationshippl
dc.subjectrevenues from capital gainspl
dc.subjectsale of call optionspl
dc.subjectsale of stockspl
dc.titleTax Controversy Concerning Employee Stock Optionspl
dc.typebookPartpl

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