Feature · 01
กฎหมายที่เกี่ยวข้อง
Legal basis: ป.พ.พ. ม.150 + Revenue Code ม.40(1) + BOI ESOP incentive + Securities Act (public co.) + New Companies Act 2566
Scope: Startups (seed to IPO) · Tech companies · MNC Thai subsidiaries · Executive compensation
Key clauses/provisions: Grant type (ISO/NSO/RSU/Phantom) · Vesting schedule (4-yr, 1-yr cliff typical) · Strike price / FMV · Cliff + acceleration · Tag-along/drag-along · Exit provisions · Tax gross-up