http://www.pwc.com/extweb/pwcpublications.nsf/docid/7E04E321031CFC4B852572A30051FA0C en-us © 2007-2008 PricewaterhouseCoopers. All rights reserved. PricewaterhouseCoopers US When trying to conduct business in today's evolving world, companies are confronted with vast amounts of information, and need guidance and specialized insight to help them navigate the various challenges. PricewaterhouseCoopers' AudioDigest is a series of podcasts covering relevant issues impacting companies today -- including tax, accounting, audit, finance, technology, risk management and human resource concerns, among other timely matters. The podcasts cover the latest accounting developments and trends, as well as discussions of tax technical topics and new legislation and policy to provide listeners with actionable insight, not just information. PricewaterhouseCoopers (PwC) AudioDigest - latest accounting developments and trends Jackie Decker jacqueline.a.decker@us.pwc.com PricewaterhouseCoopers US In this podcast, PwC indirect tax managing director Karen Christie and director Mark Houtzager explain key issues and concepts in value added taxes, including what types of transactions are typically subject to the VAT, how it is charged, how businesses can recover VAT payments, and other concerns for US companies that are unfamiliar with VAT. http://download.pwc.com/us/tax/managing-vat.mp3 Wednesday, 13 May 2009 08:00:00 GMT 13:43 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, indirect tax, Karen Christie, Mark Houtzager, value added tax, VAT, GST, multinational companies PricewaterhouseCoopers US In this podcast, members of PwC's federal tax services team, Darrell Poplock and James Liechty examine the rules of section 168(k)(4), discuss several nuances of this provision, and provide listeners with an understanding of how this opportunity may apply to their company's specific facts and circumstances. http://download.pwc.com/us/tax/research-amt-credits.mp3 Wednesday, 13 May 2009 08:00:00 GMT 16:04 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Washington national tax services, WNTS, Darrell Poplock, James Liechty, section 168(k)(4), unused research, AMT credits, AMT tax, federal tax PricewaterhouseCoopers US In this podcast, members of the PwC federal tax services team, Darrell Poplock and James Liechty, take a fresh look at bonus depreciation as they discuss the history of the provision, recent legislative actions shaping the extension of bonus, and which taxpayers and property qualify, as well as some of the common issues and challenges that companies should be aware of when approaching bonus depreciation. http://download.pwc.com/us/Tax/extension-of-bonus-depreciation.mp3 Wednesday, 07 Apr 2009 08:00:00 GMT 15:09 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Darrell Poplock, James Liechty, Section 168k, American Recovery and Reinvestment Act PricewaterhouseCoopers US In this podcast, specialists from the PwC IRS Service Team, Kevin Brown, Janice Flood, and Rich Witkowski explore two approaches that corporate taxpayers can use to help them quickly avail themselves of usable cash -- Filing a Form 4466 to obtain a refund of excess estimated tax payments and leveraging a Form 1139 to carry back a net operating loss. Our panelists discuss the opportunities, potential benefits, and pitfalls associated with these strategies and highlight the steps taxpayers need to take to successfully implement both of these approaches, quickly increasing liquidity. http://www.pwc.com/us/tax/irs_tax_refund_strategy.mp3 Wednesday, 12 Feb 2009 08:00:00 GMT 15:57 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Kevin Brown, Janice Flood, Rich Witkowski, Form 1139, tax refunds, liquidity, Form 4466 PricewaterhouseCoopers US The IRS has recently issued the consolidated tax return regulations containing the Unified Loss Rule (ULR). The ULR was issued as one of the latest developments in the IRS' effort to limit taxpayer's ability to claim uneconomic tax losses. The ULR articulates a single framework for taxpayers to determine their allowable loss on the transfer of subsidiary stock. Unlike previous loss disallowance regimes, the ULR is also of great importance to Buyers, as it potentially limits loss duplication by reducing the tax attributes of the target corporation. In this podcast, members of PwC's mergers and acquisitions practice, Natasha Granholm and Doug Skorny provide an overview of these complex rules by highlighting when the ULR may apply, how it may impact taxpayers, and what areas may warrant further consideration as a result of the issuance of this guidance. http://www.pwc.com/us/tax/final_loss_dissallowance_regulations.mp3 Wednesday, 07 Jan 2009 08:00:00 GMT 15:13 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Unified Loss Rule, ULR, loss disallowance regulations, Natasha Granholm, Doug Skorny PricewaterhouseCoopers US During this podcast, panelists from PwC's IRS Service Team, Maria Murphy, Todd Larsen, and Candace Ewell, provide insight on why the IRS wrote the IRM, identify key areas where IRS revenue agents are likely to review, discuss IRS enforcement and compliance efforts associated with Form 1042 examinations with respect to multinational companies, highlight the primary industries identified by the IRS as being likely to have compliance failures, and outline key items that withholding agents should review to assess their own level of compliance. http://www.pwc.com/us/tax/reducing_risk_1441.mp3 Wednesday, 08 Dec 2008 08:00:00 GMT 15:13 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Section 1441, IRM, Form 1042, IRS Service Team, Maria Murphy, Todd Larsen, and Candace Ewell PricewaterhouseCoopers US In this podcast, PwC speakers Ken Turner, Michelle Zahler and Kelly Brown discuss the complexities associated with the sourcing of income, effective practices for operating under these new apportionment regimes, and how they affect a variety of industries. http://www.pwc.com/us/tax/apportionment_trends_evolving_formulas.mp3 Wednesday, 15 Oct 2008 08:00:00 GMT 21:26 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, managing accounts practice, Theresa Reiger, Greg Dunn, Mike Urban, IRS interest computation PricewaterhouseCoopers US In this podcast, interest professionals from PricewaterhouseCoopers' managing accounts practice, Theresa Reiger, Greg Dunn, and Mike Urban, discuss when and how the IRS computes interest, the challenges the Service faces in getting its computations correct, and the potential refund/recovery opportunities that exist for taxpayers related to interest and other account issues. Our podcast panelists also offer practical advice regarding how taxpayers may raise interest issues with the IRS. http://www.pwc.com/us/tax/managing_accounts.mp3 Tuesday, 07 Oct 2008 08:00:00 GMT 12:03 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, managing accounts practice, Theresa Reiger, Greg Dunn, Mike Urban, IRS interest computation PricewaterhouseCoopers US In this podcast, Saratoga professionals Scott Pollak and Shebani Patel share the results of the annual report. Four key themes are identified and discussed in detail including managing workforce productivity in a volatile economy, turnover trends, the talent acquisition crisis and the role of HR in developing talent initiatives. http://www.pwc.com/us/tax/saratoga_human_capital_report_2008.mp3 Wednesday, 24 Sep 2008 08:00:00 GMT 21:32 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Saratoga, Scott Pollak, Shebani Patel, Human capital report, managing workforce productivity, turnover trends, talent acquisition crisis PricewaterhouseCoopers US In this podcast, PricewaterhouseCoopers' partners Mitchell Shuckman (US) and Sean Drury (UK) provide listeners with a helpful overview of the major implications for resident and non-domiciled individuals in the UK, specifically expatriates. The discussion focuses on three main categories: residency, remittence basis for taxation, and mixed funds legislation. http://www.pwc.com/us/tax/taxation_foreign_nationals_uk.mp3 Wednesday, 6 Aug 2008 08:00:00 GMT 10:01 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Mitchell Shuckman, Sean Drury, foreign nationals, expatriates, taxation in the UK, UK Finance Bill 2008, Her Majesty's Revenue and Customs, HMRC PricewaterhouseCoopers US In this podcast, William Rosenberg and Hollie Bialek talk with Employee Benefits Adviser about the key findings from PricewaterhouseCoopers' first-ever Health and wellness touchstone survey. The survey, which explores corporate wellness strategy with specifics around overall wellness and disease management, addressing increased costs and medical/prescription plan design, was conducted throughout the month of April 2008 and received over 550 responses from US companies across a wide range of industries. http://www.pwc.com/us/tax/health_wellness_touchstone_survey.mp3 Monday, 21 July 2008 08:00:00 GMT 22:18 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, William Rosenberg, Hollie Bialek, Robert, Whiddon, Human resource services, health and wellness touchstone survey, wellness management, disease management, medical plan, prescription plan PricewaterhouseCoopers US In this podcast, members of PwC's IRS Service Team, Lou Carlow, Susan Stanley, and Mike Shepherd, as well as Dave Swenson, a member of PwC's Transfer Pricing practice, discuss some of the key issues multinational corporate taxpayers may face as a result of ever-increasing globalization in the marketplace and the corresponding IRS response. In addition, the panel highlights some practical strategies that taxpayers can implement to prepare for the challenges ahead. http://www.pwc.com/us/tax/globalization_irs_response.mp3 Tuesday, 15 May 2008 08:00:00 GMT 14:45 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Competent Authority, tax returns, globalization and the IRS response, transfer pricing, IRS, Internal Revenue Services, Lou Carlow, Susan Stanley, Mike Shepherd, Dave Swenson PricewaterhouseCoopers US PricewaterhouseCoopers exempt organizations tax services (EOTS) director Travis Patton and legislative and regulatory specialists Ed McClellan and Andrew Prior discuss the outlook for federal tax law changes in 2008 and beyond that could affect tax-exempt organizations. In particular, the speakers discuss the current Congressional focus on nonprofit hospitals, college and university endowments, and private equity and hedge funds. In addition, the speakers discuss the prospects for renewal of expired or expiring education and charity tax provisions in the current budgetary and political environment in Washington, DC. http://www.pwc.com/us/tax/legislation_affecting_tax-exempt_orgs.mp3 Tuesday, 06 May 2008 08:00:00 GMT 15:31 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, tax-exempt organizations, EOTS, PwC exempt organizations tax services, nonprofit hospitals, college and university endowments, private equity funds, hedge funds, education tax provisions, charity tax provisions, Ed McClellen, Travis Patton, Andrew Prior PricewaterhouseCoopers US In the summer of 2007 Michigan enacted a new two-pronged tax, The Michigan Business Tax that replaced the Single Business Tax at the end of 2007. This hybrid tax is imposed on both a taxpayer's modified gross receipts and business income, institutes unitary combined reporting, and includes economic nexus standards. As enacted, the tax left many questions unresolved. In this podcast, PricewaterhouseCoopers partner Greg Nowak and director Eric Burkheiser discuss some of the key changes the legislature has considered during the current session and the Department of Treasury's interpretations of the new tax. http://www.pwc.com/us/tax/michigan_business_tax_april_23_08.mp3 Wednesday, 24 Apr 2008 08:00:00 GMT 16:36 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Michigan, Michigan Business Tax, MBT, state tax, state and local taxes, state tax legislation, state tax legislative updates, PwC state tax updates, PricewaterhouseCoopers state tax updates, gross receipts, tax on business incomes, unitary combined reporting, economic nexus, Michigan Department of Treasury PricewaterhouseCoopers US In this podcast, PwC Exempt organizations tax services (EOTS) managing director Howard Schoenfeld and director Laura Parello highlight key issues that organizations should be aware of regarding the redesigned Form 990. In particular, the speakers address many of the new disclosure requirements associated with the redesigned Form 990 as well as transitional relief allowed for certain information requested. The speakers also share insights regarding next steps so that your organization can plan ahead in anticipation of these new disclosure requirements. http://www.pwc.com/us/tax/redesigned_form_990.mp3 Wednesday, 26 Mar 2008 08:00:00 GMT 15:48 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Howard Schoenfeld, Laura Parello, redesigned Form 990, IRS PricewaterhouseCoopers US In this podcast, Saratoga professionals Scott Pollak and Robert Tate provide professional knowledge on the differences between an exit interview and an exit survey; they share some real world examples on how the proper exit survey strategy has helped a number of clients; and they discuss best practices on how to leverage a strategic combination of exit interviews and exit surveys to improve the overall exit strategy process. http://www.pwc.com/us/tax/driving_retention_exit_strategy.mp3 Friday, 7 Mar 2008 08:00:00 GMT 31:36 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Scott Pollak, Robert Tate, Saratoga, exit interview, exit survey, exit strategy, employee retention, workforce retention, human capital, human resources, HR PricewaterhouseCoopers US In this podcast, PwC national tax services exempt organization's partner Rob Friz and managing director Kaye Ferriter highlight key issues that organizations should be aware of regarding post-issuance compliance, including: documentation, record retention, private use, and arbitrage rebate. In addition, the speakers provide an overview of the current IRS focus on post-issuance compliance. With the IRS' increased scrutiny on tax-exempt bonds, improved internal coordination, and new programs promoting compliance, it is both timely and necessary for tax-exempt organizations to review best practice for post-issuance compliance. http://www.pwc.com/us/tax/tax_exempt_bonds.mp3 Wednesday, 20 Feb 2008 08:00:00 GMT 12:29 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Exempt organizations, bonds, research, Rob Friz, Kaye Ferriter, compliance, Form 990, Form 13907, 501(c)(3), post-issuance compliance, Schedule K, private use, arbitrage PricewaterhouseCoopers US In this podcast, members of PwC's IRS service team, Maria Murphy, John Manton, and Candace Ewell, as well as Ben Van Vort, a member of PwC's advisory practice, share insights into the IRS increased focus on section 1441 compliance, penalties and what to expect, some practical ways that companies can more efficiently comply with the IRS policies in this area, and options for when compliance failures occur. http://www.pwc.com/us/tax/irc_1441.mp3 Tuesday, 12 Feb 2008 08:00:00 GMT 14:53 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Maria Murphy, John Manton, Candace Ewell, Ben Van Vort, IRS, Section 1441, IRC 1441, Voluntary compliance program, VCP, US source payments PricewaterhouseCoopers US In this PwC HR podcast, Saratoga professionals, Scott Pollak and Michael Tindall share the results of the annual 2007/2008 human capital effectiveness survey. Four key themes are identified and discussed in detail including productivity gains, employee volatility, workforce results and investment in the HR department. http://www.pwc.com/us/tax/2007_human_capital_survey.mp3 Tuesday, 28 Jan 2008 08:00:00 GMT 24:09 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Scott Pollak, Michael Tindall, Saratoga; human capital effectiveness survey, productivity gains, employee volatility, workforce results, HR investment, human resources, HR. PricewaterhouseCoopers US This PwC state and local tax podcast provide an overview of the federal legislation, discuss the impact on state obligations, and highlight steps companies should take to ensure compliance with the regulations. http://www.pwc.com/us/tax/employment_tax_regulations_jan08.mp3 Tuesday, 08 Jan 2008 08:00:00 GMT 12:24 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, employment tax, Walter Paul, Terry Phillips, federal legislation PricewaterhouseCoopers US This PwC state and local tax podcast provides insight, analysis, and an explanation of the implications of the mandatory combined reporting provisions, including the implications of New York City's lack of conformity to these new rules. http://www.pwc.com/us/tax/ny_combined_reporting_regime_oct07.mp3 Thursday, 17 Oct 2007 08:00:00 GMT 19:02 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, New York Department of Taxation, New York Commissioner of Finance, Jack Kramer, Jonathan Robin and John Verde, combined reporting regime PricewaterhouseCoopers US On October 4, 2007, the Senate Finance Committee voted 17 to 4 to approve, as part of farm disaster-aid and tax relief legislation, a revised version of the legislative proposal to codify the economic substance doctrine. The economic substance provision, which has been estimated by the Joint Committee on Taxation to raise approximately $10 billion over 10 years, imposes a strict liability penalty for transactions that fail to meet the provision's definition of economic substance. Accordingly, the provision would significantly increase the risks faced by taxpayers engaging in tax planning with respect to business transactions. In this podcast, PwC's legislative and regulatory services group partners Brian Meighan, Gray Fontenot, and Ed McClellan share insights into the history of the doctrine, its key features, and an overview of what changes can be found in the Finance Committee's revised proposal. In addition, the panel offers thoughts on the future of the doctrine and the implications it could have on corporate taxpayers on a go-forward basis. http://www.pwc.com/us/tax/economic_substance_doctrine_oct07.mp3 Friday, 12 Oct 2007 08:00:00 GMT 18:50 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Senate Finance Committee, farm disaster, tax relief legislation, PwC legislative and regulatory services group, Brian Meighan, Gray Fontenot: Ed McClellan PricewaterhouseCoopers US In this podcast, state and local tax financial services leader Michelle Zahler leads a panel discussion that provides insight and analysis on state legislative and controversy developments facing the industry focused on income, franchise, and gross receipts taxatation. Panelists Jane Steinmetz, Brian Rebhun, and Archana Warner address state audit issues, explain the impact of recent cases and rulings, the potential impact of legislation on the industry, and provide some best practices the industry can employ when affected by these developments. http://www.pwc.com/us/tax/financial_services_state_tax_sept07.mp3 Monday, 10 Sep 2007 08:00:00 GMT 19:59 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, state and local tax services, Michelle Zahler, Jane Steinmetz, Brian Rebhun, Archana Warner, state tax, local tax, financial services, state legislative developments, audit controversies, insurance, investment management, real estate, hedge funds, alternatives, banking, rics, reits PricewaterhouseCoopers US This podcast provides insight into the regulatory developments surrounding the entertainment use of business aircraft. PwC fringe benefit and accounting methods practice members Rick Farley and Mathew Abraham share insight into the regulatory developments surrounding this issue, provide analysis on methods of imputing income to employees for personal use of aircraft, and identify the latest developments that are likely to change how company employees are affected when using corporate aircraft for personal entertainment use. http://www.pwc.com/us/tax/entertainment_use_business_aircraft.mp3 Thursday, 23 Aug 2007 08:00:00 GMT 12:48 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Rick Farley, Mathew Abraham, Section 274(e)(2), Section 274(e)(9), recreational use of business aircraft, Rick Farley, Mathew Abraham PricewaterhouseCoopers US In this podcast, Michigan House Representative and chairman of the Michigan Tax Policy Committee Steven Bieda and PwC Michigan state and local tax leader Greg Nowak address Michigan' new two-pronged tax, based on modified gross receipts and business income, that will replace the single business tax at the end of 2007. http://www.pwc.com/us/tax/michigan_single_business_tax.mp3 Friday, 03 Aug 2007 08:00:00 GMT 15:49 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, State and local tax, Greg Nowak, Steven Bieda, Michigan sindle business tax, Michigan House Tax Policy Committee PricewaterhouseCoopers US In this podcast, PricewaterhouseCoopers (PwC) state and local tax specialists, Bryan Mayster and Ferdinand Hogroian, as well as Don Longano, a partner in PwC legislative and regulatory practice, discuss four legislative proposals: Internet tax moratorium; Streamlined sales tax; Business activity tax; and Non-resident withholding proposal, within the framework of the 110th Congress. http://www.pwc.com/us/tax/congress_and_state_tax_legislation.mp3 Monday, 30 July 2007 08:00:00 GMT 17:31 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, Internet tax moratorium, streamlined sales tax, business activity tax, non-resident withholding proposal, state and local tax, federal legislation, state tax, 110th Congress, Bryan Mayster, Ferdinand Hogroian, Don Longano PricewaterhouseCoopers US In 2006, the Securities and Exchange Commission published sweeping new rules governing the disclosure of executive and director compensation. Since then, companies have been scrutinizing their executive compensation policies and processes through data management, risk management and internal control frameworks. The final rules were published in the Federal Register on September 8, 2006, and were amended by the SEC on December 22, 2006. PricewaterhouseCoopers (PwC) professionals have been reviewing file proxies over the past few months and they agree that there is much room for improvement. Carl Weinberg, Charlie Wheeler and Andrew Katsoudas, professionals in PwC's Human resource services practice, share knowledge and key learnings that we have seen after the initial implementation process, focusing on a few critical areas where they have seen things go right and, or wrong. http://www.pwc.com/us/tax/hr_executive_compensation_disclosure.mp3 Monday, 25 May 2007 08:00:00 GMT 17:30 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, deferred compensation, 409A, short-term deferral rules, stock options, severance arrangements, permissible distributions, Bill Dunn, Anne Waidmann, Susan Lennon, separation pay, human resources PricewaterhouseCoopers US Final regulations on the Internal Revenue Code Section 409A were released in April, 2007. The regulations provide final definitions of what is considered deferred compensation, as well as new guidance on stock options, severance arrangements, permissible distributions and changing an original election. As a result, employers will likely have to amend nonqualified deferred compensation plans, employment agreements, and certain stock option arrangements to comply with 409A. Many of these changes will require approval by the board of directors, and employers must start analyzing and amending programs now in order to meet the year-end deadline. Bill Dunn, a partner in PricewaterhouseCoopers' (PwC's) Human resource services practice, is joined by Susan Lennon and Anne Waidmann from our Washington national tax services practice, to highlight the key issues surrounding these regulations including short-term deferral rules, the treatment of stock options under 409A, separation pay and how to meet these new requirements in time. http://www.pwc.com/us/tax/hr_deferred_compensation_409a.mp3 Monday, 25 May 2007 08:00:00 GMT 19:29 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, deferred compensation, 409A, short-term deferral rules, stock options, severance arrangements, permissible distributions, Bill Dunn, Anne Waidmann, Susan Lennon, separation pay, human resources PricewaterhouseCoopers US Are you finding it difficult to navigate through today's frequently changing tax environment? Recent regulatory developments and trends have made your world even more complex. PricewaterhouseCoopers' tax accounting and controls services leader Dean Schuckman, state and local tax practice leader Phil Zinn, and assurance partner Jim Geary, attempt to "lift the fog" surrounding FIN 48 today and provide guidance on widely practiced administrative standards, measurement issues including the "more likely than not" threshold, documentation needs, and penalty applications. This podcast highlights current taxpayer challenges and practical implementation considerations related to FIN 48. http://www.pwc.com/us/tax/salt_fin_48_apr_07.mp3 Monday, 18 Apr 2007 08:00:00 GMT 20:08 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, transfer pricing, FIN 48, FASB, pwc.com, tax, Jim Geary, Dean Schuckman, Katherine Treasure, accounting PricewaterhouseCoopers US Transfer pricing is one of the more uncertain areas of tax for companies dealing with FIN 48 around the globe. As a result, many companies need a "road map" to help tackle their transfer pricing issues. PricewaterhouseCoopers' tax accounting and controls leader Dean Schuckman, assurance partner Jim Geary, and transfer pricing specialists Katherine Treasure and Joe Andrus, help pave the way through a discussion of the complexities inherent in transfer pricing, including accounting and disclosure requirements, unit of account determination, the use of probability tables, and assessing competent authority across jurisdictions. http://www.pwc.com/us/tax/tp_fin_48_apr_07.mp3 Monday, 17 Apr 2007 08:00:00 GMT 17:31 PwC, pwc, pricewaterhousecoopers, PricewaterhouseCoopers AudioDigest, transfer pricing, FIN 48, FASB, pwc.com, tax, Jim Geary, Dean Schuckman, Katherine Treasure, accounting