Planos de Stock Options e sua tributação pelas contribuições previdenciárias

• Autor(a) principal: Silveira, Paulo Carlily Queiroz
• Data de Publicação: 2016
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/35330
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Stock Options; Contribuições previdenciárias; Verba remuneratória; Contrato mercantil; Risco do negócio; Stock Options; Social security contributions; Remuneration; Commercial agreement; Business risk

This work aims to address the issue regarding the distribution of shares of the company through stock options - Stock Options, identifying whether such funds are remunerative nature or not, with the consequent taxation of the same social security contributions Therefore, it deals with the history of evolution, the concept that comes from being "Stock Options" and the subject of regulation in Brazil Later proceeds to analyze the guiding elements of the taxable event of contributions. In the following are also analyzed the main requirements that must be considered in the study to assess whether the amounts arising from stock options are remuneration or not. Finally, prints are brought to the administrative and judicial courts have ruled on the matter