New Italian tax regime for stock option plans

• Autores: Arnaldo Salvatore
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 3, 2007, págs. 149-150
• Idioma: inglés
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• Resumen

  • The author provides a short overview of the new tax regime for employee stock option plans, which was recently introduced in Italy. Specifically, the author outlines the new regime, summarizes the requirements that must now be satisfied to qualify as a tax-favoured employee stock option and briefly considers the implications of the new regime.