Diverse work groups present their leaders with challenges and benefits.
Organizations often rely on work groups for product development, service improvement, and operations.
The timing of this review was a business decision based on staff levels and the work group
's level of importance.
Finally, the work group recommended that returns with balance due remittances be required no more frequently than monthly and then on the 20th of the month following activity.
The work group examining tax bases and exemptions researched the use of exemption certificates and recommended:
International contributors with leading reputations in the field review all the major factors influencing work group effectiveness, group development, group structure, group climate, group innovation, inter-group processes and relations between groups and their wider organizations.
Felix Brodbeck begins by examining the concepts of performance, effectiveness and their measurement in work group functioning.
EDI Audit Approaches Work Group: The EDI Audit Approaches Work Group, which focused on identifying issues involved in auditing electronic records and assessing alternative approaches to auditing such records, has created a report currently in draft form.
As the work group's report indicates, the primary objective of a tax audit does not change because all or part of the taxpayer's records are in electronic form.
Based on these discussions, the Steering Committee formed two new work groups
to review issues and develop recommended procedures for taxpayers and tax authorities to follow.
* The Legal Requirements and Recordkeeping Work Group
has generally focused on the legal issues involved in the taxpayer movement to EDI, with a particular focus on recordkeeping and retention issues.