This content is from: United States

New UTP form is source of uncertainty

When the new uncertain tax position (UTP) form was launched in the US, in December last year, the IRS said it would simplify the disclosure process for uncertain positions and would not change their policy of restraint, relating to the audit process, in requesting work papers from companies.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a 30 day period.


Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | 30 Day Trial