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UNCERTAIN TAX TREATMENT [1 record]

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Alphabetical list of terms

Record 1 2023-08-11

English

Subject field(s)
  • Taxation
CONT

An uncertain tax treatment is a tax treatment used, or planned to be used, in an entity's income tax filings for which there is uncertainty over whether the tax treatment will be accepted as being in accordance with tax law.

French

Domaine(s)
  • Fiscalité
CONT

Un traitement fiscal incertain est un traitement fiscal utilisé, ou qu'on prévoit utiliser, dans les déclarations de revenus d'une entité pour lequel il y a une incertitude quant au fait de savoir si le traitement fiscal sera accepté comme étant conforme à la législation fiscale.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Cualquier tratamiento fiscal aplicado por una entidad donde existe incertidumbre sobre si dicho enfoque será aceptado por la autoridad tributaria.

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