USA

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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Salary history questions may be prohibited in the USA

Brian Jebb

A new law recently enacted in New York City prohibits private and public employers from asking about an applicant’s salary and benefits history during the hiring process. The law, which comes into effect on October 31, 2017, also prohibits prospective employers from contacting the current and former employers of the applicant to ask about his/her Read More

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