Tag
#Tax Adjustment
Showing 1-5 of 5 items
articleFiscal Corrections to Rebates, “3M”, and Business Realities
Differing views on rebates can trigger tax disputes. Proper documentation helps ensure rebates qualify as deductible business expenses.
Jul 6, 2026
articleCredit Insurance vs. Bad Debt Allowance: Avoiding Distortion in Fiscal Corrections
Differences in the tax treatment of credit insurance and bad debt allowance often trigger fiscal corrections. Read on for the explanation, legal basis, and mitigation measures.
Apr 1, 2026
articleWhen Promotion Leads to Corrections
Promotion expenses are often corrected during tax audits due to misclassification and incomplete nominative lists. This article discusses the requirements for treating promotion expenses as tax deductibles, the risk of disputes, practices in the Tax Court, and the importance of proper administrative governance.
Feb 16, 2026
articleTax Returns in the Era of Questionnaire-Based Coretax and the Risk of Silent Errors
Opinion on the Coretax tax return system based on questionnaires and the risk of silent errors. Learn how initial responses affect tax return completeness and potential fiscal adjustments.
Feb 9, 2026
articleSecondary Adjustment, New Uncertainty, and Double Taxation Potential
Taxpayers are faced with new uncertainty and double taxation potential following the implementation of secondary adjustments related to transfer pricing between affiliated parties.
Sep 1, 2022
