SNS #3
Stock Options
MAIN TAKEAWAYS
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46%
TAXATION
46% of countries tax Stock Options as capital gains only.
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79%
NON-VOTING RIGHTS
19 countries out of 24 (79%) offer the possibility to issue SO with non-voting rights.
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71%
STOCK OPTION SCHEME
17 of the 24 surveyed states (71%) have a dedicated SO scheme in place.