O stock option plan no direito tributário brasileiro
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TCC
Date
2020-12
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Authors
Matheus, Pedro Garcia
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Pierdoná, Zélia Luiza
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Abstract
O enfoque deste trabalho é analisar a natureza jurídica do Stock Option Plan no direito tributário brasileiro, seus objetivos, implicações e sua aplicação no contexto empresarial e trabalhista atual. Também se busca verificar quem são aqueles que se utilizam do Plano de Outorga de Opções e qual o intuito de sua utilização, a depender do contexto da empresa que o utilizar. Será feita uma análise acerca de seus efeitos tributários e previdenciários, caso a natureza jurídica seja a mesma de remuneração ou de um contrato mercantil, e veremos como se dá seu uso no direito alienígena, em nações cujo contexto econômico seja semelhante ao brasileiro. Ao final, será observado o atual panorama da jurisprudência dos principais tribunais do Brasil, possibilitando a verificação de qual inclinação nosso ordenamento jurídico possui. Por fim, veremos possíveis soluções para regulamentação do Stock Option Plan e suas implicações no contexto brasileiro.
The goal of this article is to analyze the legal nature of the Stock Option Plan in the Brazilian tax law, as well as its objectives, implications and its application in the current business and labor context. It is also intended to verify what are the entities that use the Stock Option Plan and the purpose of its use based on the context of the company. An analysis will also be made of its tax and social security effects; if the legal nature is considered to be the same as remuneration or of a commercial agreement, and we will observe how it is used in foreign law, in nations whose economic context is similar to Brazil. In the end, a current overview of the jurisprudence of the main courts in Brazil will be presented, enabling a verification of the incline of our legal system. Finally, we will look at possible solutions for regulating the Stock Option Plan and its implications in the Brazilian context.
The goal of this article is to analyze the legal nature of the Stock Option Plan in the Brazilian tax law, as well as its objectives, implications and its application in the current business and labor context. It is also intended to verify what are the entities that use the Stock Option Plan and the purpose of its use based on the context of the company. An analysis will also be made of its tax and social security effects; if the legal nature is considered to be the same as remuneration or of a commercial agreement, and we will observe how it is used in foreign law, in nations whose economic context is similar to Brazil. In the end, a current overview of the jurisprudence of the main courts in Brazil will be presented, enabling a verification of the incline of our legal system. Finally, we will look at possible solutions for regulating the Stock Option Plan and its implications in the Brazilian context.
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Keywords
outorga de opções , teoria da agência , contrato mercantil , remuneração , stock option plan , granting of options , agency theory , mercantile agreement