• Type: Publication series
  • Date: 1/3/2013

United States – Taxation Goes Up for Wealthy, Eased on Middle Class 

On January 1, 2013, the U.S. Senate and House of Representatives approved legislation, the American Taxpayer Relief Act of 2012 (H.R. 8), aimed at averting the so-called “fiscal cliff.” Among other things, the legislation, which has been signed into law by the president, permanently extends lower tax rates for most individuals while raising the tax rates for those with incomes over $400,000. This Flash International Executive Alert provides a brief overview of the legislative provisions that will have the greatest impact on international assignees and their employers.

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United States: Taxation Goes Up for Wealthy, Eased on Middle Class (PDF)


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