Tax & Legal Blog

Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • No income from stock option exercise if disposal of shares l ...

    The Supreme Tax Court has held that the issue of shares at a reduced price is not a taxable benefit if the acquirer is legally unable to dispose of them.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    exercise, disposal, stock options
    Autor:in

  • No stock option expense before exercise

    The Supreme Tax Court has held that a company incurred no expense in the issue of free-of-charge stock options to its staff.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    exercise, option grant, stock options, f ...
    Autor:in