Studies indicate that the main cause of nearly half of failed expatriate assignments is the inability of the expatriate to ________

Under Treasury Circular 230, which of the following actions of a CPA tax advisor is characteristic of a best practice in rendering tax advice?

A. Requesting written evidence from a client that the fee proposal for tax advice has been approved by the board of directors. B. Recommending to the client that the advisor's tax advice be made orally instead of in a written memorandum. C. Establishing relevant facts, evaluating the reasonableness of assumptions and representations, and arriving at a conclusion supported by the law and facts in a tax memorandum. D. Requiring the client to supply a written representation, signed under penalties of perjury, concerning the facts and statements provided to the CPA for preparing a tax memorandum.

Sourcing inputs from large-scale, centralized suppliers allows firms to obtain economies of scale, more consistent quality, lower costs, and generally more efficient operations

Indicate whether the statement is true or false