A recent decision by the Brazilian Federal Administrative Tax Court CARF partially settles the debate between Brazilian tax authorities and companies regarding the treatment of employee stock options for purposes of withholding individual income tax WHT. Common questions and key takeaways for multinational companies doing business in Brazil and taxpayers include:.
Exercise means to put into effect the right specified in a contract. In options trading, the option holder has the right, but not the.
They sold an app to the government The various tax regimes applying to stock options were mentioned as an example.
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