株式買受選擇權(Stock option)의 課稅問題

Abstract

With the introduction of stock options pursuant to the amendments to the Securities and Exchange Act in 1997, related tax issues from the perspective of the option-holder have arisen. For those stock option holders, there are issues regarding the type of income, the time income is considered to be earned, methods of calculating taxable income, and tax bases of stocks acquired upon exercise of a stock option. For companies granting stock options, it is expected that there will be issues relating to whether stock compensation costs can be included as a financial loss and its imputed party, whether stock compensation costs in relation to stock options from issuing new stocks can be included as a financial loss, and whether the corporate taxation law provisions regarding the allocation of income rule will apply. Furthermore, the Special Tax Treatment Control Law recognizes tax benefits when certain fixed conditions are met, and the OECD is currently discussing ways to prevent double taxation arising from stock options.