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. Date of origin28.09.2011CategoriesSupreme Tax Court casesKeywordsexercise, disposal, stock options
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. Date of origin05.01.2011CategoriesSupreme Tax Court casesKeywordsexercise, option grant, stock options, f ...
