A tributação das stock options
: no ordenamento jurídico português

  • Sara Margarida Vasconcelos Maia (Student)

Student thesis: Master's Thesis

Abstract

Stock options are of special importance within operations about financial derivatives. As such, this dissertation has as aim analyse the fiscal regime of stock options, mainly addressing the legislative evolution within the scope of capital gains taxation. To carry out the present study, the current principles and fiscal legislation in force were used.
Date of Award6 Nov 2017
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorLuís Fernando Sampaio Pinto Bandeira (Supervisor)

Keywords

  • Stock options
  • Taxation
  • Instrumental financial derivates
  • Underlying asset
  • Legislative evolution
  • Employees
  • Companies
  • Gains
  • Ancilliary advantages
  • Remunerations

Designation

  • Mestrado em Direito

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