Agitation in Spanish law on stock options

Journal
Palao, C.
Bulletin for International Taxation 2000 (Volume 54), No. 4
PriceUSD 45

Considers the new rules on stock options, with special focus on tax law, which were recently enacted as a result of the controversy surrounding the stock option plans of high executives of one of the largest corporations in Spain. First discusses the prior law and then examines the new provisions.