haku: @indexterm TAXATION / yhteensä: 1872
viite: 373 / 1872
| Tekijä: | Banham, R. |
| Otsikko: | Sunk by Options |
| Lehti: | Journal of Accountancy
2001 : OCT, VOL. 192:4, p. 43-48 |
| Asiasana: | STOCK OPTIONS TAXATION FINANCE |
| Kieli: | eng |
| Tiivistelmä: | The subjects of this paper are stock options, the problems of taxation in United States and options in France. The author of the article deals with the problems associated with stock option taxes in the United States. The author of the paper considers the subject of ignorance of executives regarding the difficulties posed by stock option ownership and pays an attention to the purposes and types of stock options and how companies can protect their option holders and avoid problems. The author states that the number of nonexecutive employees who receive stock options as part of their compensation has more than doubled in the last four years but stock options are great as long as the underlying securities rise in price. But if prices slip, the tax burden can be painful. |
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