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Under US tax law, employers may be entitled to a tax deduction equal to the intrinsic value (i.e., the current market value of the underlying equity less exercise price) of a share option at the exercise date (or vesting date in the case of restricted shares). Tax deductions are also available for share-based payment transactions in some non-US jurisdictions.
For guidance on the accounting for tax effects of share-based awards, refer to TX 17.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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