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By Donald Compton
By now many multinational companies have begun the process of addressing how Financial Accounting Standards Board Interpretation No. 48 ("FIN 48") will apply to their global business.
By Katherine Treasure
As a result of limited authoritative literature under United States ("U.S.") Generally Accepted Accounting Principles ("GAAP"), there has been a perception that significant diversity in the accounting for uncertain tax positions in the practice has developed over time.