Finanse publiczne · 20/12/2019

Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)

The proposed regulations, which implement changes made by the Tax Cuts and Jobs Act, would limit the tax deduction for certain employee remuneration exceeding $1,000,000 for publicly held corporations, and a public hearing has been scheduled to discuss these proposed rules.