The Resource Lending greater certainty to uncertain tax treatments

Lending greater certainty to uncertain tax treatments

Label
Lending greater certainty to uncertain tax treatments
Title
Lending greater certainty to uncertain tax treatments
Creator
Subject
Language
eng
Summary
From income years commencing 1 January 2019, reporting entities will be required to recognise or account for uncertain tax positions or treatments in their financial statements. This will be a much more involved process than determining whether a position is reasonably arguable. In this article, the author proposes a framework to apply the new rules. The author also proposes a systematic approach to quantify the degree of uncertainty in a tax position. The purpose is to lend greater certainty to uncertain tax positions
Citation source
In: Taxation in Australia. - Sydney. - Vol. 53 (2019), no. 9 ; p. 484-489
http://library.link/vocab/creatorName
Yeoh, D
Language note
English
http://library.link/vocab/subjectName
  • tax authorities
  • tax accounting
  • financial statement
Label
Lending greater certainty to uncertain tax treatments
Instantiates
Publication
Label
Lending greater certainty to uncertain tax treatments
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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