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| Forensic Analysis of IRS Enforcement of Corporate Offshore Profit Shifting (1512Q) |
Course CPE: 2 hours
Field(s) of Study: Accounting–1 hr; Auditing–1 hr
Program Level: Intermediate
Prerequisites: Previous training or research on subject matter being taught. Such persons are often at a mid-level within the organization, with operational and/or supervisory responsibilities.
Advanced Preparation: None
Delivery Method: QAS Self-Study
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Item
Number: 21FL0621FAIE
Shipping Weight: 0lbs. 0oz. |
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$147.00 |
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Recording Date: June 21, 2021
Presenter: Stephen Curtis
Program Description:
This session is based on several academic and technical papers (including two in 2020) and describes new forensic tax data analytics models and forensic investigative techniques that can be used to detect and investigate corporate tax evasion in transfer pricing. U.S. based multinational corporations evade as much as $140 billion in federal and state taxes per year by mispricing intercompany transactions, and current IRS enforcement efforts are ineffective. The session proposes new forensic approaches and technology to reformulate and upgrade IRS capabilities.
After completing this course, you will be able to:
- Recognize how forensic accounting and data analytics can be used in a corporate tax enforcement context
- Describe transfer pricing and its role in corporate offshore tax evasion
- Identify the role of intercompany asset valuations as a tool for tax evasion
- Describe new potential approaches to tax enforcement based on emerging developments in forensic accounting and investigation
- Recognize an understanding of the use of financial valuation in a tax compliance and planning context
- Identify current issues in corporate tax enforcement
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
The Consultants’ Training Institute (CTI) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
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