The Resource Abolizione del regime fiscale delle stock option

Abolizione del regime fiscale delle stock option

Label
Abolizione del regime fiscale delle stock option
Title
Abolizione del regime fiscale delle stock option
Creator
Subject
Language
eng
Summary
The article comments on the change introduced by Art. 82, par. 23 and subsequents, of Legislative Decree No. 112, of 25 June 2008, regarding stock option plans originally provided for by Art. 51(2)g-bis of the Italian Tax Code. In particular, the author underlines that the favourable tax regime for stock option plans reserved for and offered to selected employees is repealed. Consequently, as from 25 June 2008 any difference between the value of the shares received by the employee and the option exercise price will be fully taxable as employment income
Citation source
In: Pratica fiscale e professionale. - Milanofiori Assago. - Vol. 5 (2008),
http://library.link/vocab/creatorName
Servidio, S
Geographic coverage
  • European Union
  • Europe
Language note
Italian
http://library.link/vocab/subjectName
  • stock option
  • exemption
  • employment income
Label
Abolizione del regime fiscale delle stock option
Instantiates
Publication
Label
Abolizione del regime fiscale delle stock option
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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