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dc.contributor.authorMulligan, Emeren_GB
dc.contributor.authorOats, Lynneen_GB
dc.date.accessioned2012-02-24T15:10:52Zen_GB
dc.date.accessioned2013-03-19T15:46:55Z
dc.date.issued2009en_GB
dc.description.abstractTax risk management is a worldwide phenomenon with growing prominence in the discourse of both revenue authorities and corporate taxpayers. In the US, 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 at which the regulatory environment was becoming significantly more stringent. Overall, the evidence suggests a trend towards a more conservative approach to tax planning generally being adopted. There was also a strong message from the interviewees on the importance of the perceptions around the practice and processes on risk management. Both commonalities and differences are found in comparison with the position in the UKen_GB
dc.identifier.citationVol. 1, Issue 6, pp. 680 - 703en_GB
dc.identifier.urihttp://hdl.handle.net/10036/3447en_GB
dc.language.isoenen_GB
dc.publisherSweet & Maxwellen_GB
dc.subjecttax risk managementen_GB
dc.titleTax risk management: evidence from the USen_GB
dc.typeArticleen_GB
dc.date.available2012-02-24T15:10:52Zen_GB
dc.date.available2013-03-19T15:46:55Z
dc.identifier.issn0007-1870en_GB
dc.descriptionAuthor's pre-print draft. Final version published in British Tax Review. Available online at http://www.westlaw.co.uk/en_GB
dc.identifier.journalBritish Tax Reviewen_GB


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