Title

An Old Accounting Standard Needs To Tie Into A New Tax Policy

Document Type

Article

Publication Date

4-1-2013

Publication Title

Tax Notes

Keywords

Accounting/Taxation; accounting standards; taxation

Disciplines

Accounting

Abstract

This article is an update of a May 2011 article, "Some Thoughts for Development of a U.S. Tax Policy on Deferral," published in Tax Notes International, May 2, 2011, p. 391. The update is timely because the SEC is investigating instances of parent companies deferring repatriations of large sums held by foreign subsidiaries. The matter raises serious financial accounting and tax policy questions.

Version

Publisher's PDF

Volume

139

This document is currently not available here.

Share

COinS