STOCK OPTIONS: CONTROVERSIAL ASPECTS CONCERNING TAXATION IN THE FIELD OF EMPLOYMENT TAX AND INDIVIDUAL INCOME TAX

The agility of the modern corporate world has been leading corporations to seek ways<br>of stimulating the interest and loyalty of their employees, among those ways stands<br>the granting of employee stock options, a growing practice in Brazil. This paper aims,<br>primarily, the comprehension of this institution within the Brazilian legal system, so that<br>in a second stage one may analyze the potential tax implications of its use concerning<br>Social Contributions and Individual Income Tax, considering the lack of regulation in<br>the field of taxation. It also briefly exposes the north-american taxation systematics<br>regarding the monetary amounts that arise from employee stock options plans, as an<br>attempt to expose potential paths for the national legislator.