• Type: Publication series
  • Date: 11/14/2013

Brazil – Court Rules on Imposing Social Security Taxation on Stock Options 

KPMG in Brazil reports on a recent case decided by the Tribunal Regional (TRF - 3rd Region - São Paulo ) concerning a local company (a subsidiary of a Swedish company) that is not obligated to collect social security contributions on stock option transactions. The decision can be seen as an important precedent favorable to taxpayers. Although the decision by the TRF is not binding on other taxpayers or the tax authorities, it emphasizes the importance for companies of carefully evaluating the characteristics of their equity plans in detail before determining the proper tax treatment.


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