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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.

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