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Uncertain tax positions presentation

Published on 10 Feb 11 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • developments in financial reporting:
    • what are uncertain tax positions?
    • why the fuss?
    • US GAAP and investment funds example
    • IFRS similarities and differences
    • IAS 12 – Exposure draft ED 2009/2
  • taxation issues – Uncertain tax positions (UTPs):
    • how did we get here?
    • international developments
    • UTPs in the context of the new ATO approach to managing risk
    • status of the UTP pilot
    • issues for consideration.

Author profile:

Author Photo - Paul McCartin CTA
Paul McCartin CTA
Paul McCartin is a Partner in PwC Australia's tax controversy and dispute resolution team. Paul has over 18 years of tax experience and joined PwC after 12 years working at senior levels of the Australian Taxation Office (ATO) in tax policy, audit, OECD projects and technical interpretation areas. He is a former ATO Competent Authority and from 2009 - 2010 was the ATO's delegate on the Joint International Tax Shelter Information Centre (JITSIC) where he was based in Washington DC. In this role Paul focused on coordinated revenue authority tax audits of multinational companies. Paul uses his ATO technical and compliance experience, coupled with his understanding of the ATO and international tax administration 'mindset', to specialise in assisting clients to strategically and effectively manage risk reviews, audits and objections. Paul has particular expertise in managing disputes with the ATO having resolved a number of significant and complex tax disputes for listed public companies, private groups and high net wealth individuals. Paul was recognised in the International Tax Review Tax Controversy Leaders Guide for 2014 and 2015 and is a current member of the ATO's Large Business Stewardship Group. Current at 12 September 2016 Click here to expand/collapse more articles by Paul McCartin.
 

This was presented at 2011 Financial Services Taxation Conference.

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