28.09.2011 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. Categories: Supreme Tax Court casesKeywords: exercise, disposal, stock options
05.01.2011 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. Categories: Supreme Tax Court casesKeywords: exercise, option grant, stock options, f ...
