Brazil's Superior Court of Justice (STJ) ruled that stock options granted to company directors, officers, and employees are not considered compensation for income tax purposes, but are instead subject to capital gains tax upon the sale of the shares. This decision was made under the 'repetitive appeal' mechanism, setting a precedent for tax authorities like the Federal Revenue Service. The ruling counters the Federal Revenue's argument that stock options should be taxed as indirect compensation when exercised, with the court affirming they are a commercial contract.

In the competitive tech sector, Qualified Employee Stock Options (QESOs) offer substantial tax advantages for Swedish companies and their employees, making them an appealing choice despite their complex implementation. QESOs provide tax-free grants for employees and reduced social security contributions for companies, contrasting sharply with non-qualified stock options that incur higher taxes and social security costs. While managing QESOs involves strict eligibility requirements and compliance conditions, the potential benefits make them a valuable tool for attracting and retaining top talent in Sweden.

Impact investing, which uses capital for social benefit, and employee ownership, particularly through ESOPs, have been shown to significantly benefit workers, especially people of color, by building wealth. While the amount of impact investment in employee ownership is growing, it remains a small fraction of the total capital invested for social impact, with only $3.8 billion allocated to employee ownership funds. The report by Curt Lyon and Julie Menter suggests that to deepen the impact, investors should commit early capital, support fund managers of color, and integrate investment strategies with broader community initiatives.

Paytm has expanded its employee stock option plan (ESOP) by allocating 281,394 equity shares to retain talent, bringing its total equity share capital to Rs 636,274,090. The shares will be issued under the Employee Stock Option Schemes of 2019 and 2008, allowing employees to purchase company shares at a predetermined price. This move occurs amid potential layoffs and regulatory challenges, as the company reported a significant loss of Rs 549.6 crore in the fourth quarter of 2023-24.

Elon Musk is encouraging Tesla employees to excel by suggesting they could qualify for a new stock option grant program for high performers. An internal memo revealed that Tesla will conduct a comprehensive review to award stock options for exceptional performance, as well as offer ongoing spot option grants for outstanding contributions. Despite not awarding merit-based stock grants last year due to financial challenges, Tesla plans to reward employees with long-term financial incentives through this new program, aiming to boost productivity and recognize significant achievements.

The Indian government has clarified that Employee Stock Options (ESOPs) and Restricted Stock Units (RSUs) are exempt from GST, as they are part of employee compensation rather than a taxable service. The Circular confirms that Indian subsidiaries' reimbursement to foreign companies for stock options is not subject to GST, as it is not considered a purchase of goods or services. However, if there are additional administrative fees charged by the foreign company, these fees would be taxable, and GST would apply.

Ipsen announced the launch of an employee shareholding plan on May 30, 2024, aimed at increasing employee participation in the company's development across 23 countries. The plan allows eligible employees to purchase existing shares at a 20% discount, with the subscription price set at €95.54 per share, capped at 1% of the company's share capital. The shares, offered under Ipsen's Group Savings Plan, will be locked up for five years, with the subscription period running from June 5 to June 19, 2024, and settlement expected by July 30, 2024.

Starting from June 25, 2024, changes from Budget 2024 will alter the capital gains inclusion rate and the employee stock option deduction rate. The stock option deduction and capital gains tax exemption will decrease from 1/2 to 1/3 of the taxable amount if an individual's annual combined limit of CAD 250,000 is exceeded. Taxpayers can decide how to allocate the preferential tax treatment between stock option income and capital gains beyond the combined limit.

Societe Generale successfully completed its 2024 Global Employee Share Ownership Programme, raising EUR 186,907,707.84 and issuing 9,055,606 new shares subscribed by approximately 46,000 current and retired employees across 35 countries. The bank's share capital now stands at EUR 1,015,044,435.00, comprising 812,035,548 shares, with a minimal impact on the CET 1 ratio of around 4 basis points, effective by the end of Q3 2024. The program, the 31st of its kind, is part of Societe Generale's long-term commitment to employee involvement and sustainable value creation.

Swiggy has announced its fifth ESOP liquidity program, allowing employees to receive up to $65 million for their stock options. This marks the company's fifth liquidity event since 2018, cumulatively enabling over Rs 1000 crore of ESOP liquidity and benefiting more than 3,200 employees. The program aligns with Swiggy's commitment to rewarding employees and comes as the company approaches its 10th anniversary, amidst similar moves by its competitor Zomato.