Deferred compensation

Hi everyone. I have just taken an accounting class of federal income taxation and the prof was talking about "deferred compensation".
What can be the equivalent italian translation? Literally it is "risarcimento differito" but it doesn't sound familiar in the italian "diritto tributario".


Senior Member
English (AE)
In deferred compensation, compensation is synonymous with remuneration. It usually refers to the situation in which managers/executives choose to receive payments (especially bonuses) at a later date in order to reduce their tax obligation. On that basis, I think that risarcimento is not appropriate; I tend to think of it as equivalent to indemnification or restitution.