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Standards selection
SO Scheme

SO SCHEME

3.3.1 - Existence of a country-specific stock options scheme

This Substandard addresses the fundamental principle of the existence of a national scheme or legal regime that regulates and allows the issuance of SO. Developing a dedicated legal framework for employee SO is fundamental to enabling startups to leverage this mechanism, sustaining national innovation ecosystems, and fostering entrepreneurial endeavours.

  • 2024
  • 2023
3.3.1 2024
3.3.1 2023