Commission of the European Communities innovation The potential use of stock option plans as incentives by new technology companies within the EEC Report EUR 9596 EN/FR Commission of the European Communities innovation The potential use of stock option plans as incentives by new technology companies within the EEC Pascal P. Minne, John M. Andrews and The Eurotax Tax Group of Coopers & Lybrand Avenue de Tervuren 270 Boîte 8 B-1150 Brussels Directorate-General Information Marketand Innovation 1985 EUR 9596 EN/FR Published by the COMMISSION OF THE EUROPEAN COMMUNITIES Directorate-General Information Market and Innovation Bâtiment Jean Monnet LUXEMBOURG LEGAL NOTICE Neither the Commission of the European Communities nor any person acting on behalf of then is responsible for the use which might be made of the following information Cataloguing data can be found at the end of this publication Luxembourg, Office for Official Publications of the European Communities, 1985 ISBN 92-825-4754-X Catalogue number: © ECSC-EEC-EAEC, Brussels .