Tax risk management : evidence from the United States

Resource Information

The work Tax risk management : evidence from the United States represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Tax risk management : evidence from the United States

Creator

• Mulligan, E
• Oats, L

Subject

• corporate income tax
• risk management

Language

eng

Summary

Tax risk management is a worldwide phenomenon with growing prominence in the discourse of both revenue authorities and corporate taxpayers. In the United States, in-house tax professionals are now subject to unprecedented calls for transparency in terms of their tax risk management strategies and processes. This article discusses the findings of a study of these professionals conducted at a time when the regulatory environment was becoming significantly more stringent. Overall, the evidence suggests a trend towards a more conservative approach being adopted to tax planning generally. There was also a strong message from the interviewees concerning the importance of the perceptions which relate to the practice and processes of risk management. Both commonalities and differences are found in comparison with the position in the United Kingdom

Citation source

In: British tax review. - London. - (2009),

Language note

English