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The Stock Option Plan (SOP) is utilized by companies around the world as a long-term incentive for their employees and collaborators, as a way of…

Labor courtBrazilian internal revenue serviceBrazilian superior courtAdministrative council of tax appealsStock option planCorporate income taxSocial contributionNatural person income taxRegressive tableProgressive tableSuperior labor courtSocial security contributionBrazilian federal justiceFederal regional courtsTax appealsAw firms