DESCRIPTION
This module covers key tax research concepts, including the hierarchy and authority of tax law sources and relevant jurisdictional considerations. Participants will go over a structured framework for conducting tax research in professional practice and explore best practices for improving research effectiveness and supporting staff development. The session reinforces these concepts through interactive exercises, group discussions, and brainstorming activities.
LEARNING OBJECTIVES
- Evaluate the hierarchy and authority of tax law sources, including jurisdictional considerations, to determine the appropriate weight of supporting guidance.
- Describe the components and flow of a structured tax research framework used in professional practice.
- Brainstorm best practices and key considerations for conducting effective tax research and supporting staff development.
