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Study on Employee Stock Options in the EU and the USA Avaldatud: 01/10/2002, Viimati muudetud: 27/07/2009

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Manchester Metropolitan Universitty and PricewaterhouseCoopers (London).

In 2001 DG Enterprise launched a comprehensive study on the benefits and risks of employee stock options, also taking into account the particular situation of small and medium enterprises.<br/>In parallel a second study investigated the legal and administrative rules for employee stock options in the EU member states and in the USA.

The studies also investigated the concrete effects that the various tax rules in the EU and the USA have for the tax payer. For all EU countries as well as for the USA effective tax rates were calculated that exemplify for certain tax payers how high the tax burden on their employee stock options (and the subsequent gains from the shares) is.

Disclaimer : The studies have been conducted by the Manchester Metropolitan Universitty and PricewaterhouseCoopers (London) under a contract with he Enterprise Directorate of the European Commission.

The analysis presented in the reports is the responsibility of Manchester Metropolitan University and PricewaterhouseCoopers. Although the work has been conducted under the guidance of Commission officials, the European Commission is not necessarily in agreement with the analysis presented and the views expressed do not represent the official position of the European Commission.

Reproduction of the studies or parts of them may be made without seeking permission of the European Commission on condition that reference is clearly made to the source of the material.

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