... establishes the financial accounting and reporting standards for the effects of federal, state and foreign income taxes. Originality/value The paper is a good discussion for non‐tax financial executives. It is a valuable read for anyone looking for an introductory paper on the subject. Many times...

...Yair Holtzman; Margot Puerta; Harold Lazarus; Yair Holtzman Purpose This paper aims to demonstrate that operations management techniques and operations strategy can be successfully implemented to create more efficient and effective tax department functionality. The paper seeks to bridge two areas...

...) and sustaining this credit upon IRS examination. Design/methodology/approach The driver for this article came from interviews and discussions with CEOs, Vice Presidents, VPs of Tax and Director level engineers and scientists over the past two years who have demonstrated great interest in capturing...