uncertain tax position
C2CEFR level
90/100Rarity: very rare
TechnicalRegister
A tax filing stance whose survival on examination is doubtful enough to require a reserve.
The transfer-pricing structure is an uncertain tax position, so we reserved for the slice we might not sustain on audit.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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