Your shopping cart is empty

Uncertain tax positions presentation


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

Paul McCartin CTA
Photo of author, Paul McCartin 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


This was presented at 2011 Financial Services Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Uncertain tax positions

Author(s):  Paul McCartin

Materials from this session:

Economic impact of tax

Author(s):  Jodie Patron

Materials from this session:

Controlled foreign companies - A modern approach

Author(s):  Richard SHADDICK

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse