The Intrepid Tax Leader

Tax reporting for equity compensation is notoriously complex, for small companies and multinational companies alike. Compliance alone can be a moving target, as seen with tax reform expanding the scope of 162(m) deductibility limits and taxing authorities continuing to extend their search for additional revenue.

And tax reporting is more than just compliance. In addition to managing unique equity plans like ESPPs and appropriately capturing tax events in real time, tax reporting carries with it highly nuanced managerial requirements. These include forecasting future tax effects in light of ASU 2016-09 and executing international recharge agreements.

To empower tax leaders, we’ve created this issue brief covering the major impacts that equity compensation has on companies’ internal and external tax reporting. In this concise guide, you’ll find the key moving parts controllership and tax teams need to be thinking about.