If they hold them for 5 years there is no Cap Gains tax to be paid on the shares.<p>Arguing that the tax employees pay should be taken into account when calculating a companies tax provision lacks merit.  That&#x27;s employees tax not the companies - this is especially true for companies such as Starbucks where if they were not monopolising high street space by abusing the tax system and small local coffee shop would happily take their space in a fungible manner meaning the employee tax payments would still take place and there would be no net loss for Starbucks not existing.