| Autor: |
Caratti, Silvia, Pinto, Dale, Scully, Glennda, Perrin, Brian |
| Předmět: |
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| Zdroj: |
Tax Specialist (1329-1203); Feb2018, Vol. 21 Issue 3, p106-113, 8p |
| Abstrakt: |
Outsourcing and offshoring are now commonly used work practices among tax professionals. A 2013 Australian study found that 21% of all accounting firms had adopted outsourcing. This article critically examines the necessity and efficacy of the Tax Practitioners Board exposure draft practice note TPB(PN) D38/2017 as a specific practice note on tax outsourcing and offshoring in relation to the Code of Professional Conduct, which forms part of the Tax Agent Services Act 2009 (Cth). As a result of some evidence of non-compliance, it finds that the practice note is useful in highlighting to tax practitioners involved in outsourcing and offshoring what their ethical responsibilities and obligations are under the Code of Professional Conduct. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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