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Does the issuance of stock options and other instruments (RSU?) have an impact on taxes? When stock options are exercised, does it trigger a tax event for the company issuing them? Thank you

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Premise: I am not a tax expert.

On the one side the company incurs some Employer Payroll Taxes related to SBC a when given, on the other side SBC reduces the net income, so lower overall taxes.

Once the options are vested, the complete tax burden should be on the employee from what I read here:

https://www.thetaxadviser.com/issues/2019/may/stock-based-compensation-basics.html

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