一時期、スタートアップ業界で爆発的なブームとなった「信託型ストックオプション」ですが、国税庁の見解変更により課税リスクが顕在化し、大きな転換点を迎えました。これからのスタートアップは、信託型に代わるどのような選択肢を持つべきでしょうか。本記事では、信 ...
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「全従業員に一律で配るべきか?」「幹部に厚く配るべきか?」。ストックオプションの発行枠(プール)には限りがあり、一度渡すと取り消すことが極めて難しいため、その配分設計には高度な経営判断が求められます。一般的に発行済株式の10%から15%程度と言われる枠をどのように活用し、組織の成長フェーズに合わせて配分していくのか。Cap Table(資本政策表)を傷つけないための戦略的な設計論と、具体的なシミュ ...
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CIOs will continue to gain in stature as they take an even bigger lead on AI-powered enterprise transformations.
SAP가 데이터센터 환경 내 S/4HANA 호환성 패키지 (Compatibility Pack)의 이전 작업을 마무리하지 못한 기업을 지원하기 위해 한시적인 유예 조치를 내놨다. 해당 패키지 사용 권한은 2025년 12월 ...
La filial tecnológica del Grupo CaixaBank, que engloba a los equipos especializados en tecnología y sistemas del grupo ...
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