The Uncertain World of Uncertain Tax Position Disclosures and Privilege

The Accounting Policy & Practice Report ® provides financial accounting policy makers, advisors, and practitioners with the latest news, expert insights, and guidance on emerging, evolving, and complex accounting issues. Expert News & Commentary.

By George M. Gerachis and David C. Cole: While death and taxes may be the only certainties in life, corporations have found that tax positions have become less certain as the complexity of business and tax rules increases.