Phân tích tư tưởng của nhân dân qua đoạn thơ: Những người vợ nhớ chồng… Những cuộc đời đã hóa sông núi ta trong Đất nước của Nguyễn Khoa Điềm
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Internal Revenue Code section 162(m) limits tax deductibility ofexecutive compensation to $1 million per covered executive, with anexception for performance-based compensation. Both stock options andannual bonuses can qualify as performance-based, but they vary in thedifficulty of qualification and the degree of additional compensation riskthat qualification imposes on the executive. Most stock-option grantseasily qualify with little change in risk, but qualification increases the riskassociated with annual bonus compensation relative to what it was prior.The results of this study show that the propensity to issue stock optionshas increased for affected executives as a percentage of total compensa-tion. Additional analysis suggests that this...
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ADVANCES IN TAXATION
