Managing the Confidentiality of Tax Accrual Working Papers.

Authors :: Henry, Trent
Kingissepp, Andrew
Source :: Report of Proceedings of the Annual Tax Conference Convened by the Canadian Tax Foundation; 2009 Conference Report, p29:1-29:34, 34p
Publication Year :: 2009
Abstract: The article focuses on the confidentiality management of tax accrual working papers. It states that in interim, taxpayers are advised to take necessary measures that may help them in protecting confidentiality of their tax accrual working papers. It mentions the legal framework of the disputes in Canada, U.S., and Great Britain on the ability of tax authorities to access the subjective analysis of taxpayers and the analysis of their professional advisers.

Subjects :: WORKING papers
CONFIDENTIAL communications
ACCRUAL basis accounting
DISPUTE resolution
INTERIM financial statements
TAXATION

Language :: English
ISSN :: 03163571
Database :: Supplemental Index
Journal :: Report of Proceedings of the Annual Tax Conference Convened by the Canadian Tax Foundation
Publication Type :: Conference
Accession number :: 66819124

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