If they awarded options that were "In the money" -that means already exercisable at profit -then they would be subject to a tax liability immediately, so they don't want to do that.

如果这些奖励的股票期权是价内期权,这说明期权行权即可赢利,这些利润是要交税的,当然他们想避免交税

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Another option in America is the low-profit limited-liability company, which can raise money for socially beneficial purposes while making little or no profit.

在美国法系中还有一种低利润有限责任公司的形式，此类公司为社会筹资，其本身盈利甚微甚至不盈利。

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The theory mainly from the profit reward theory, the risk of liability theory, theory of social costs, as well as trust relations theory.

其理论来源主要是获利报偿理论、危险责任理论、社会成本理论、以及信赖关系理论。

youdao

If they awarded options that were "In the money" -that means already exercisable at profit -then they would be subject to a tax liability immediately, so they don't want to do that.

如果这些奖励的股票期权是价内期权,这说明期权行权即可赢利,这些利润是要交税的,当然他们想避免交税

耶鲁公开课 - 金融市场课程节选

Called ReCitizen, the startup, an L3C or low-profit limited liability company, wants to make it easier and faster for communities to engage in such revitalization efforts as restoring historic buildings or creating new parks.

FORBES: ReCitizen Hopes to Jumpstart the L3C and Community Revitalization

As plenty of highly leveraged borrowers learned in the crisis, hefty short-term funding can change from a profit engine to a huge liability overnight.

WSJ: HEARD ON THE STREET: Debt Ceiling's Overlooked Flash Crash

This means the profit from the trust creates a tax liability for the ETF shareholder, which is taxed as ordinary income.

FORBES: How To Reduce Taxes On ETF Gains