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 waysof stimulating the interest and loyalty of their employees, among those ways standsthe granting of employee stock options, a growing practice in Brazil. This paper aims,primarily, the comprehension of this institution within the Brazilian legal system, so thatin a second stage one may analyze the potential tax implications of its use concerningSocial Contributions and Individual Income Tax, considering the lack of regulation inthe field of taxation. It also briefly exposes the north-american taxation systematicsregarding the monetary amounts that arise from employee stock options plans, as anattempt to expose potential paths for the national legislator.