A benefit in the form of an option given by a company to an employee to buy a share in the company at a discount or at a stated fixed price.
Oraciones de ejemplo
- An income tax charge arises even if the share option is granted before the employment begins or after it ceases, if it is granted by reason of an individual's Irish employment.
- In other cases, an employee or director (a grantee) who is granted a share option becomes chargeable to tax in the tax year in which he exercises the option and not the tax year in which he receives it.
- The share price exceeded $15 on the day of execution and the share option was exercised, generating a further profit of almost $1,000.
For editors and proofreaders
Saltos de línea: share op¦tion
Definición de share option en:
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