FEDERAL INCOME TAX COMPLIANCE COSTS: A CASE STUDY OF HEWLETT-PACKARD COMPANY
This is a case study of U.S. federal income tax compliance costs at Hewlett-Packard Company (HP), a Fortune 100 multinational company. The paper covers the following topics: (1) resources needed for federal tax compliance; (2) compliance processes; (3) environmental factors, such as financial system...
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| Veröffentlicht in: | National tax journal 1997-09, Vol.50 (3), p.487-493 |
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| container_end_page | 493 |
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| container_title | National tax journal |
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| creator | SELTZER, DAVID R. |
| description | This is a case study of U.S. federal income tax compliance costs at Hewlett-Packard Company (HP), a Fortune 100 multinational company. The paper covers the following topics: (1) resources needed for federal tax compliance; (2) compliance processes; (3) environmental factors, such as financial systems and corporate structure; and (4) reflections on complex and noncomplex substantive areas of compliance. HP's experience is that a large U.S. multinational company can complete an accurate corporate tax return with the functional equivalent of three full-time tax professionals. This is attributable primarily to a financial environment with a high degree of worldwide uniformity. |
| doi_str_mv | 10.1086/NTJ41789276 |
| format | Article |
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R.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>FEDERAL INCOME TAX COMPLIANCE COSTS: A CASE STUDY OF HEWLETT-PACKARD COMPANY</atitle><jtitle>National tax journal</jtitle><date>1997-09-01</date><risdate>1997</risdate><volume>50</volume><issue>3</issue><spage>487</spage><epage>493</epage><pages>487-493</pages><issn>0028-0283</issn><eissn>1944-7477</eissn><coden>NTXJAC</coden><abstract>This is a case study of U.S. federal income tax compliance costs at Hewlett-Packard Company (HP), a Fortune 100 multinational company. 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| fulltext | fulltext |
| identifier | ISSN: 0028-0283 |
| ispartof | National tax journal, 1997-09, Vol.50 (3), p.487-493 |
| issn | 0028-0283 1944-7477 |
| language | eng |
| recordid | cdi_proquest_journals_207451609 |
| source | Periodicals Index Online; EBSCOhost Business Source Complete; JSTOR Archive Collection A-Z Listing; Education Source; Alma/SFX Local Collection |
| subjects | Accounting Affiliates Apportionment Business structures Case studies Compliance Compliance certificates Compliance costs Computer industry Controlled foreign corporations Corporate income taxes Corporate profits Corporate tax planning Corporate taxes Costs Economic aspects Federal taxes Finance companies Foreign tax credits General ledgers Income taxes Multinational corporations Passive foreign investment companies Product lines Reporting requirements Sales Software Subsidiary companies Tax credits Tax planning Tax returns Taxable income Taxpayer compliance |
| title | FEDERAL INCOME TAX COMPLIANCE COSTS: A CASE STUDY OF HEWLETT-PACKARD COMPANY |
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