Taxation of income obtained from participating in Stock Options programs Cover Image
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Impozitarea veniturilor obținute ca urmare a participării în programe de tip Stock Options
Taxation of income obtained from participating in Stock Options programs

Author(s): Adrian Stoian
Subject(s): Law on Economics, Human Resources in Economy
Published by: Editura Solomon
Keywords: labour market; Stock Option; Taxation;

Summary/Abstract: In a continuously changing labour market, in which employers need to make efforts to seek talent, Stock Option plans have become a popular way to motivate employees, even among companies in Romania. The main advantage of these plans is that they offer employees the opportunity to own shares in the company they work for, which, along with the growth of the company’s market value, can bring them significant financial benefits in the long term. However, it is essential that both employers and employees understand the operating mechanism of these plans, as well as the associated tax implications.

  • Issue Year: 2023
  • Issue No: 3
  • Page Range: 142-144
  • Page Count: 3
  • Language: Romanian