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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Kaituhi matua:	A. A. Aksent’ev
Hōputu:	Artigo
Reo:	Inglês
I whakaputaina:	Publishing House of the State University of Management 2025-06-01
Rangatū:	Вестник университета
Ngā marau:	uncertain tax positions unrecognised tax benefits uncertain tax treatment tax administration income taxes tax position tax reconciliation
Urunga tuihono:	https://vestnik.guu.ru/jour/article/view/6171
Ngā Tūtohu:	Tāpirihia he Tūtohu Kāore He Tūtohu, Me noho koe te mea tuatahi ki te tūtohu i tēnei pūkete!