Stock Option Plans e o imposto sobre a renda
Tipo
TCC
Data de publicação
2022-11
Periódico
Citações (Scopus)
Autores
Galdi, Gabriela Varela
Orientador
Messa, Ana Flávia
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Os Stock Option Plans consistem no instrumento para concessão da opção de compra de ações da empresa a empregados que nela laboram. Surgiram nos Estados Unidos da América, em meados 1950, em um cenário no qual grande parte das empresas norte-americanas detinha capital pulverizado no mercado de ações. Possuíam como intuito alinhar os interesses dos administradores das empresas, aos dos colabores e acionistas. O presente estudo tem por objetivo analisar, sob a ótica da natureza jurídica e das características dos planos, qual seria o momento correto da tributação do Imposto de Renda do empregado beneficiário, tendo em vista a legislação e o estudo de princípios constitucionais.
Stock Option Plans consists of the instrument for granting, to employees, the option to purchase companies in which they work’s stocks. They emerged in the United States of America, in the mid-1950s, in a scenario in which a large part of North American companies had dispersed capital in the stock market. Their purpose, therefore, was to align the interests of company managers with those of employees and shareholders. The present study aims to analyze, from the perspective of the legal nature and characteristics of the plans, what would be the correct moment of taxation of the Income Tax of the beneficiary employee, in view of the legislation and the study of constitutional principles.
Stock Option Plans consists of the instrument for granting, to employees, the option to purchase companies in which they work’s stocks. They emerged in the United States of America, in the mid-1950s, in a scenario in which a large part of North American companies had dispersed capital in the stock market. Their purpose, therefore, was to align the interests of company managers with those of employees and shareholders. The present study aims to analyze, from the perspective of the legal nature and characteristics of the plans, what would be the correct moment of taxation of the Income Tax of the beneficiary employee, in view of the legislation and the study of constitutional principles.
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Palavras-chave
stock option plans , imposto de renda , fato gerador , stock option plans , income tax , taxable event