Market leading insight for tax experts
View online issue

The Issue Tiering Program

James Clare and Sean Akins, of Latham & Watkins, describe how taxpayers should best respond to an IRS approach under the Issue Tiering program

 
James Clare and Sean Akins of Latham & Watkins describe how taxpayers should best respond to an IRS approach under the Issue Tiering program
 
The current economic climate has prompted greater scrutiny of international tax issues by revenue authorities across the globe including the IRS in the US. Although cross-border transactions between the US and for instance the UK are commonplace the IRS has only a few targeted programs to identify and audit international tax issues. One such program is the IRS's Issue Tiering program which is designed to identify high-risk tax compliance issues assign those issues to one of three 'tiers' and...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top