Controversial Issues in the Taxation of Stock Options

Historical Evolution, Accounting Treatment and Tax Administrative Precedents

Authors

  • Alexandre Evaristo Pinto
  • Marcos Shigeo Takata

DOI:

https://doi.org/10.46801/2595-6280-rdta-44-1

Keywords:

stock options, share-based payments, social security contribution, individual income tax

Abstract

The purpose of this article is to examine the tax aspects of the grant of stock options. For this purpose, an analysis of share-based payments will be made, as well as a critical analysis of the stock options’ tax controversies and the administrative precedents.

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Published

2020-04-01

How to Cite

Pinto, A. E., & Takata, M. S. (2020). Controversial Issues in the Taxation of Stock Options: Historical Evolution, Accounting Treatment and Tax Administrative Precedents. Revista Direito Tributário Atual, (44), 25–52. https://doi.org/10.46801/2595-6280-rdta-44-1

Issue

No. 44 (2020)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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