Abstract

Submission on IASB Income Tax Statement Draft EB/2009/02

Daniel N. Erasmus II
Thomas Jefferson School of Law

October 1, 2009

Abstract:
Submission made to the IASB on proposed DRAFT Income Tax Statement EB/2009/02. This submission analysis the effect of the proposed treatment of tax uncertainties creating potential contraventions of Constitutions world-wide if implemented in its suggested form. The propose provisions are more detailed and extensive than FIN 48 in the USA.

Keywords: FIN 48, IASB, EB/2009/02, Income Tax Statement, tax uncertainty

Working Paper Series

Date posted: October 02, 2009 ; Last revised: October 10, 2009

Suggested Citation

Erasmus, Daniel N., Submission on IASB Income Tax Statement Draft EB/2009/02 (October 1, 2009). Available at SSRN: http://ssrn.com/abstract=1481524

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Contact Information

Daniel N. Erasmus II (Contact Author)

Thomas Jefferson School of Law ( email )

2121 San Diego Ave
San Diego, CA 92110
United States
561-568-7115 (Phone)

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