Companies may be making larger-than-reported capital expenditures, according to a new study.
Information about their global operations that proposed new OECD rules would require companies to provide to tax authorities could not alone be used to disallow their transfer pricing.
The U.S. Chamber of Commerce's Center for Capital Markets Competitiveness recommends that the SEC focus on materiality and eliminate redundancy.
A new study of initial public offerings contradicts the usual thinking about sales and purchases by insiders.
A recent study shows cash "trapped" abroad is growing so fast that companies may find tax arbitrage more compelling than investment.
President Obama may have a tool at his disposal for stopping companies from shifting their tax residence from the U.S. to tax havens through acquisitions.
Despite the rising drumbeat against acquisitions that shift companies' tax domicile away from the U.S., no action is likely in an election year.
The SEC's financial reporting and audit task force is gaining traction, according to a study by law firm Gibson Dunn.
Unless the U.S. and international accounting standards setters resume their convergence project, big differences will remain in the financial results that companies report to tax authorities and investors.
IRS agents are said to violate superior's instructions not to use companies' reserve disclosures to demand work papers for uncertain tax positions.