United States

Rethinking U.S. executive compensation to optimise tax-deductibility

Brian Jebb

    Newly-passed U.S. legislation, the Tax Cuts and Jobs Act, paves the way for major federal tax reforms, among them changes which significantly limit the tax deductibility of certain types of executive compensation under Section 162(m) of the U.S. Internal Revenue Code of 1986. Under Section 162(m), as it applies to pre-2018 tax years, Read More

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