The effect of mandatory financial statement disclosures of tax uncertainty on tax reporting and collections : the case of FIN 48 and multistate tax avoidance
Year of publication: |
2014
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Authors: | Gupta, Sanjay ; Mills, Lillian F. ; Towery, Erin M. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 36.2014, 2, p. 203-229
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Subject: | state taxation | tax reserves | tax avoidance | ASC 740-10 | FIN 48 | uncertain tax benefits | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Ländersteuer | State tax | Jahresabschluss | Financial statement |
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