15 Jan 2026
Tax positions that survive a query
If you cannot show the working paper, it is not a position — it is a hope.
Revenue authorities test whether a return can be reconstructed. That means contracts, invoices, and the judgement note belong with the computation, not in someone’s inbox.
Our tax consultants build files the same way we would want to see them if we were reviewing someone else’s work: source, calculation, and conclusion on one thread.