Concerns still surround Schedule UTP

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Concerns still surround Schedule UTP

December 09 2010

Schedule UTP has been been the subject of intense debate within corporate tax circles since the IRS announced the programme in January 2010. However, this programme is just the latest in a long line of IRS initiatives aimed at enhancing taxpayer transparency. Eli Dicker, chief tax counsel of the Tax Executives’ Institute, questions whether or not Schedule UTP will fundamentally alter the landscape.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login
more across site & shared bottom lb ros

More from across our site

Direct Tax
53755072149_549e43f58e_6k.jpg
AI will see most advisory firms shrink: in-house tax leader
AI will mean fewer entry-level roles in tax but also the emergence of new jobs, according to tax expert Isabella Barreto
Sam Sholli, November 03 2025
Rankings analysis
2026 ITR rankings release APAC EMEA
World Tax Rankings 2026: ‘Big four’ top the table in APAC
As World Tax unveils its much-anticipated rankings for 2026, we focus on standout performances by PwC, KPMG and Deloitte across the Asia-Pacific region
Tom Baker, November 03 2025
Direct Tax
Business deal mergers and acquisitions
A taxing week: UK LLP tax the final nail in the partnership coffin?
The partnership model was looking antiquated even before the UK chancellor’s expected tax raid on LLPs was revealed. An additional tax burden may finally kill it off
Tom Baker, October 31 2025
Direct Tax
US flag
This week in tax: US reportedly concedes ground in pillar two side-by-side talks
The US’s GILTI regime will not be forced upon American multinationals in foreign jurisdictions, Bloomberg has reported; in other news, Ropes & Gray hired two tax partners from Linklaters
Sam Sholli, October 31 2025
Direct Tax
New York, USA - 29 September 2020: Australian Government Taxation Office ato.gov.au company website with logo close up, Illustrative Editorial
ATO releases updated APA instructions, warns of 'collateral issues'
APAs should provide a pragmatic means to agree to an arm's-length outcome for an Australian entity and for the ATO, the tax authority said
Sam Sholli, October 30 2025
Direct Tax
EY
EY reports 5% tax business revenue growth in UK
Overall revenues and average profit per partner also increased in the UK, the ‘big four’ firm revealed
Sam Sholli, October 29 2025
Direct Tax
Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC
Pillar two helps PwC tax and legal services revenues rise
Increasingly complex reporting requirements contributed towards the firm’s growth in tax, it said
Sam Sholli, October 28 2025
Direct Tax
London
The current UK tax landscape and future developments
Sector-specific business taxes, private equity tax treatment reform and changes to the taxation of non-residents are all on the cards for the UK, authors from Herbert Smith Freehills Kramer predict
Aurell Taussig, October 28 2025
Direct Tax
Rachel_Reeves_and_Keir_Starmer.jpg
A taxing week: The UK government’s Budget won't fix its popularity crisis
The UK’s Labour government has an unpopular prime minister, an unpopular chancellor and not a lot of good options as it prepares to deliver its autumn Budget
Sam Sholli, October 24 2025
Awards
IMG_0405.jpg
Deloitte, DLA Piper win headline honours at ITR Americas Awards
The firms picked up five major awards between them at a gala ceremony held at New York’s prestigious Metropolitan Club
Sam Sholli, October 24 2025
Gift this article