Incidência tributária em stock options

• Autor(a) principal: Santos, Ana Luiza Vieira
• Data de Publicação: 2014
• 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/33279
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Stock Options; Incidência tributária; Contribuição previdenciária; Risco de mercado; Stock Options; Tax incidence; Social security contribution; Market risk

Stock options are compensation schemes to employees a management position consisting of the right of buying a company stock at a price previously established at a future date. This employee will have as income the difference between the market value of the action and amount previously agreed. Thus, as there is uncertainty in the result, this operation involves risk to the employee. Judicial precedents come to understand that the stock options market nature has not integrating the compensation of the employee for any purpose. On the other hand there is a court decision characterizing the benefit as salary nature. In this work, taxation aspects of stock options by checking the incidence or not the incidence of income tax and social security contributions will be analyzed.