[s1artibartfast]

Why do you think they get to accumulate shares and pay tax at the end. If options Sundar will have the pay income when exercised, or if RSU, they will have to pay income taxes when granted.

If you want to research the tax imlications, the relevant term is PSU (Performance Stock Units), which is the form almost all of these CEO incentives take.

[ajb]

(edited) My bad, I meant to type "options" not "shares". You get to choose when to exercise options. When tax is incurred will vary according to your jurisdiction.

I'm fairly sure that Sundar Pinchai will have paid someone to research the tax implications before negotiating this deal.