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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| Format: | Article |
| Sprog: | engelsk |
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Publishing House of the State University of Management
2025-06-01
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| Serier: | Вестник университета |
| Fag: | |
| Online adgang: | https://vestnik.guu.ru/jour/article/view/6171 |
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