Planejamento tributário na remuneração variável de diretores estatutários

Abstract

This paper seeks to present the overall picture of the payment methods of variable salary to executive officers in joint-stock companies, aiming to highlight alternatives that provide a lower taxation on corporations. Therefore, as we face a great amount of payment alternatives in in the market, this paper will initially present the context of the relation between the management committee and its taxation in general for then expose alternatives for variable salary to executive officers, addressing its advantages in taxation terms and possible risks. In addition to an overview on the tax applied to the salary of directors in corporations, the study minutely analyzes the taxes and risks involving (I) the Profit and Employee Results Share; (II) the Statutory Profit Share ; (III) Stock Options Plans; (IV) Bonuses; and (V) the Private Equity Funds. It is important to outline that this work is deeply based on jurisprudence analysis because, besides exploring a subject that had limited doctrinaire approach so far, it is on administrative and judicial rules that we shall find elements which will guide companies’ organization when starting its tax planning. Thus, we present the direct relation between the payment method of the directors and the nature of the employment relationship, which can be agreed in many forms, each one with its advantages and own risks that will be explored throughout the work