
PwC podcast on FIN 48 |
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January 2007
In this short podcast, Chris Tierney , PwC US tax partner on secondment in Europe, and Jeremy Curd , PwC UK senior tax manager, discuss the new requirements introduced by FIN 48 - the new accounting rule affecting companies reporting under US GAAP, and look at how businesses in the UK can learn from the experience of US companies.
In this podcast Andrew Wiggins a director in the UK tax practice, discusses with other FIN 48 specialists from his UK team the potentially different approaches toward penalty protection and FIN 48 reserve requirements in respect of transfer pricing, the impact of EU case law on the level of certainty required for FIN 48 and experience so far of the level of FIN 48 disclosures and of dealing with the tax authorities.
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