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Abstract(s)
As stock options revestem uma especial importância no seio das operações sobre instrumentos financeiros derivados. Assim sendo, a presente dissertação tem como finalidade analisar o regime fiscal das stock options, abordando principalmente a evolução legislativa no âmbito da tributação das mais-valias. Para realizar o presente estudo, recorre-se à doutrina existente e ainda à legislação fiscal em vigor.
Stock options are of special importance within operations about financial derivatives. As such, this dissertation has as aim analyse the fiscal regime of stock options, mainly addressing the legislative evolution within the scope of capital gains taxation. To carry out the present study, the current principles and fiscal legislation in force were used.
Stock options are of special importance within operations about financial derivatives. As such, this dissertation has as aim analyse the fiscal regime of stock options, mainly addressing the legislative evolution within the scope of capital gains taxation. To carry out the present study, the current principles and fiscal legislation in force were used.
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Keywords
Planos de opções de ações Ações Instrumentos financeiros derivados Ativo subjacente Evolução legislativa Trabalhadores Empresas Mais-valias Vantagens acessórias Remunerações Stock options Taxation Instrumental financial derivates Underlying asset Legislative evolution Employees Companies Gains Ancilliary advantages Remunerations