Mai multe despre programul stock option plan şi fidelizarea angajaţilor reglementată în Codul fiscal

Cercetător ştiinţific dr. Adela Sorinela SAFTA^*

* Adela Sorinela Safta este cercetător ştiinţific doctor, Universitatea Titu Maiorescu Bucureşti, Institutul de Studii, Cercetare, Dezvoltare şi Inovare, Senior expert ANAF, email adela.safta@univ.utm.ro

Universitatea "Titu Maiorescu"

Institutul de Studii, Cercetare, Dezvoltare şi Inovare

Drd. Lavinia POPESCU

Academia de Studii Economice Bucureşti, Şcoala Doctorală

ABSTRACT

The article deals with a provision for employee loyalty through the so-called "stock option plan" program. Labor relations as well as the legislative framework applicable in this case in all the rights and obligations between the parties in terms of labor law concern both doctrinal aspects of labor law but especially of tax law given the ways of increasing and retaining employees. The legal framework applicable in fiscal matters with regard to the stock option plan program has...