International Tax Journal

Understanding the Taxation of Employee Stock Option Plans (ESOPs)


CA Shishir Lagu & CA Kavit Sanghvi
Employee Stock Option Plans (ESOPs) have become a prevalent tool for companies worldwide to attract, motivate, and retain employees. ESOPs offer employees an opportunity to acquire shares of the company at a future date and predetermined price, aligning employee interests with company growth and shareholder value. However, the taxation of ESOPs varies significantly between countries and can be complex, especially in cross-border scenarios. * Shishir is a Tax Partner within Tax & Advisory Practice at KNAV. He is based out of the Mumbai office. With over 15 years of dedicated experience, Shishir specializes in providing comprehensive federal and state tax planning and compliance solutions tailored for the dynamic technology industry. His expertise spans a myriad of challenging tax advisory and regulatory services, encompassing US federal, state, and local tax compliances, intricate tax representations, advisory opinions on bot.......