An Old Accounting Standard Needs To Tie Into A New Tax Policy

Richard Molina

An Old Accounting Standard Needs To Tie Into A New Tax Policy

Richard Molina

Research output: Contribution to journal › Article › peer-review

Abstract

This article is an update of a May 2011 article, "Some Thoughts for Development of a U.S. Tax Policy on Deferral," published in Tax Notes International, May 2, 2011, p. 391. The update is timely because the SEC is investigating instances of parent companies deferring repatriations of large sums held by foreign subsidiaries. The matter raises serious financial accounting and tax policy questions.

Original language	American English
Journal	Tax Notes
Volume	139
State	Published - Apr 1 2013

Keywords

Accounting/Taxation; accounting standards; taxation

Disciplines

Accounting

Cite this

@article{da98fe7909e240c4a7c1ae0105e7fe6f,

title = "An Old Accounting Standard Needs To Tie Into A New Tax Policy",

abstract = " This article is an update of a May 2011 article, {"}Some Thoughts for Development of a U.S. Tax Policy on Deferral,{"} published in Tax Notes International, May 2, 2011, p. 391. The update is timely because the SEC is investigating instances of parent companies deferring repatriations of large sums held by foreign subsidiaries. The matter raises serious financial accounting and tax policy questions.",

keywords = "Accounting/Taxation; accounting standards; taxation",

author = "Richard Molina",

note = "Molina, R. (2013 April 1). An old accounting standard needs to tie into a new tax policy. Tax Notes, 65-69.",

year = "2013",

month = apr,

day = "1",

language = "American English",

volume = "139",

journal = "Tax Notes",

}

TY - JOUR

T1 - An Old Accounting Standard Needs To Tie Into A New Tax Policy

AU - Molina, Richard

N1 - Molina, R. (2013 April 1). An old accounting standard needs to tie into a new tax policy. Tax Notes, 65-69.

PY - 2013/4/1

Y1 - 2013/4/1

N2 - This article is an update of a May 2011 article, "Some Thoughts for Development of a U.S. Tax Policy on Deferral," published in Tax Notes International, May 2, 2011, p. 391. The update is timely because the SEC is investigating instances of parent companies deferring repatriations of large sums held by foreign subsidiaries. The matter raises serious financial accounting and tax policy questions.

AB - This article is an update of a May 2011 article, "Some Thoughts for Development of a U.S. Tax Policy on Deferral," published in Tax Notes International, May 2, 2011, p. 391. The update is timely because the SEC is investigating instances of parent companies deferring repatriations of large sums held by foreign subsidiaries. The matter raises serious financial accounting and tax policy questions.

KW - Accounting/Taxation; accounting standards; taxation

UR - https://engagedscholarship.csuohio.edu/bus_facpub/93

M3 - Article

VL - 139

JO - Tax Notes

JF - Tax Notes

ER -

An Old Accounting Standard Needs To Tie Into A New Tax Policy

Abstract

Keywords

Disciplines

Other files and links

Cite this