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Audit Committee Brief: October 2012

Tax risks for U.S.-based multinationals


As 2012 comes to a close, much uncertainty in the tax landscape remains, particularly for U.S.-based multinationals managing tax risk across borders. In order to reduce surprises and provide effective oversight of the financial reporting process, it is important for audit committees to understand major tax-related developments and their implications for organizational and financial risk. This issue of the Audit Committee Brief highlights three significant tax regulatory areas affecting entities and typically requiring audit committee oversight.

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