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Notícias e Negócios

Stock Option: o exercício da opção não acarreta certeza de ganho

As repercussões fiscais das stock option estão diretamente relacionadas à natureza jurídica do benefício econômico percebido pelo participante. Para o (...)

Notícias e Negócios

Stock Option: tentativa de enquadramento como instrumento de remuneração variável

A tentativa de enquadramento dos planos de stock option como instrumento de remuneração variável é estratégia frequente da União. De (...)

Stock Option: o uso do direito comparado pelo Poder Judiciário

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Stock Option: ausência de legislação regulamentando a tributação das stock option

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Stock Option: as diferentes linhas interpretativas do Poder Judiciário e do CARF

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Stock Option: Solução de Consulta Cosit realça caráter mercantil do ganho oriundo do stock option

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Stock option: impactos do artigo 33 da Lei nº 12.973/14

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Stock Option: ausência de relação entre o trabalho do empregado e o valor da ação descaracteriza remuneração

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Stock Option: a aplicabilidade dos precedentes trabalhistas à discussão

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Stock Option: a aproximação dos ganhos obtidos com stock option ao “prêmio”

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