MAIN TAKEAWAYS
Standard #3 achieved an implementation level of 74%, a 12-percentage-point increase from 2024.
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54%
TAX STOCK OPTIONS SOLELY UPON SALE
13 countries out of 24 participating countries (54%) tax stock options solely upon sale (Indicator 3.1.1), making countries that follow this best practice a majority.
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100%
ALLOW STARTUPS TO ISSUE STOCK OPTIONS WITH NO-VOTING RIGHTS
All 22 respondents allow startups to issue stock options with no-voting rights, resulting in an implementation level of 100% on Indicator 3.2.1.
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91%
DEDICATED LEGAL FRAMEWORKS FOR STOCK OPTIONS
21 out of 23 participating countries (91%) have established dedicated legal frameworks for stock options (Indicator 3.3.1).