Uncertain tax positions and benefits of tax reconciliation: international experience

The purpose of the study is to analyse the experience of the United States of America and Great Britain in terms of regulation of requirements for the preparation of a report on uncertain tax positions (hereinafter referred to as UTP report) as a tool to improve the efficiency of tax administration....

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Bibliografische gegevens

Hoofdauteur:	A. A. Aksent’ev
Formaat:	Artigo
Taal:	Inglês
Gepubliceerd in:	Publishing House of the State University of Management 2025-06-01
Reeks:	Вестник университета
Onderwerpen:	uncertain tax positions unrecognised tax benefits uncertain tax treatment tax administration income taxes tax position tax reconciliation
Online toegang:	https://vestnik.guu.ru/jour/article/view/6171
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