Stock options: critical points within the Spanish labour legal framework
Abstract
Macroeconomic indicators are showing a progressive improvement in Spain. Hopefully, companies will cease to implement traumatic measures for their employees (collective redundancies, substantial amendment of working conditions, etc.) and will re-focus on compensation policies. Amongst the most best-known variable remuneration tools stock options (hereinafter, “stock options”) stand out. This paper aims to revisit the stock options most controversial features from a legal Spanish standpoint.
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