1,918 Results for

Tax Manager Jobs in Illinois

Jobs

Chicago, IL

$140,000–$225,000 / year

We are a full-service business accounting and financial services firm, dedicated to providing management consulting, real time solutions, accurate and timely financial data, innovative ideas and proactively providing tax advice and compliance services to small businesses. Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal.

7 days ago

Chicago, IL

$160,000–$200,000 / year

7 days ago

Chicago, IL

$150,000–$200,000 / year

Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. By applying for this job, you agree to receive calls, AI-generated calls, text messages, or emails from Jobot, and/or its agents and contracted partners.

2 days ago

Prairie View, IL

$125,000–$160,000 / year

Recognized as one of the Best Places to Work for 10 consecutive years by Accounting Today, a Best Place to Work in Chicago by Crain's Chicago Business, a 2020 Best Tax Firm by Forbes Magazine, a Top 300 Firm by Inside Public Accounting, and one of the 5000's Fastest Growing Private Companies in America by Inc Magazine. The firm's services are divided into six areas - tax, assurance, outsourced services, transaction advisory, wealth management, and business advisory - each designed to meet clients' current needs and help achieve financial success in the future.

2 days ago

Chicago, IL

Remote

$110,000–$250,000 / year

Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. We are a national CPA firm offering a unique opportunity for Audit professionals looking for an excellent work/life balance and the ability to work with a complex and diverse variety of clients, or specialized if you prefer!

7 days ago

Northbrook, IL

Remote

$110,000–$185,000 / year

7 days ago

Port Barrington, IL

$150,000–$300,000 / year

Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. Our ideal candidate has a strong background in both public accounting and private companies, with a deep understanding of corporate tax, state and local tax, corporations, S corporations, partnerships, tax exempt, and individuals.

7 days ago

Chicago, IL

$170,000–$220,000 / year

7 days ago

Chicago, IL

$220,000–$250,000 / year

We serve over 5,000 clients across the U.S. — high-net-worth individuals and families, founders and tech executives, fund managers, real estate investors, and owner-operated businesses — each with complex, multi-layered tax needs that demand genuine expertise, not cookie-cutter compliance. We're one of the fastest-growing private client tax advisory firms in the country, built from the ground up to do what legacy firms simply can't: deliver proactive, year-round, white-glove tax strategy powered by modern technology.

7 days ago

Chicago, IL

$300,000–$400,000 / year
Full time

CONSIDERED EXPERIENCE INCLUDES: Tax Accountant Attorney Mergers Acquisitions Divestitures Equity Funds Tax JD CPA MBA Representations Warranties Insurance RWI Transactional Risk Insurance #DiedreMoire #JobSearch #JobHunt #JobOpening #Hiring #Job #Jobs #Careers #Employment #jobposting #InsuranceJobs. Described compensation is not definite nor precise and may be estimated and approximate and is negotiable depending on market conditions and candidate availability and other factors and is solely at the discretion of employers.

5 days ago

Northbrook, IL

$94,700–$124,900 / year

As part of our recruitment process, CF Industries may use automated tools, including artificial intelligence ("AI") and machine learning technologies, to assist recruiters in identifying and prioritizing candidates whose qualifications align with job-related criteria, including information provided during the application process such as resumes, work history, education, qualifications, and responses to application questions. By joining CF, you will be part of a team that brings their varied experiences, wide-ranging knowledge and diverse talents together to deliver important work and you'll be able to pursue complex, exciting opportunities that help you continue to grow and achieve your potential in different areas.

2 days ago

Elmhurst, IL

$65–$75 / hour
Contractor

The client is a nationally recognized healthcare organization that supports patients and communities across the United States through a broad network of care facilities and service locations. As the company continues to grow and evolve, they are seeking an experienced Payroll Manager to help ensure a seamless payroll experience for a large and geographically diverse workforce.

11 days ago

Chicago, IL

$104,600–$191,600 / year

If you have a disability and either need assistance applying online or need to request an accommodation during any part of the application process, please call 1-800-EY-HELP3, select Option 2 for candidate related inquiries, then select Option 1 for candidate queries and finally select Option 2 for candidates with an inquiry which will route you to EY's Talent Shared Services Team (TSS) or email the TSS at ssc.customersupport@ey.com. Our focused model and bold ambition have put us at the center of the events that continue to reshape and redefine our industry, working side by side with a range of clients from our most venerable institutions to dynamic new entrants across Banking and Capital Markets, Wealth and Asset Management, Insurance, and Real Estate, Hospitality and Construction.

11 days ago

Chicago, IL

$105,100–$192,600 / year

Leaders who balance client impact with quality and risk discipline, apply sound judgment to ambiguous problems, and elevate outcomes through team guidance, clear communication, and a global, inclusive mindset.

30+ days ago

$105,375–$215,375 / year

Our specific services include state income and franchise tax, indirect tax, business restructuring, credits and incentives, sales and use tax outsourcing, excise tax, property tax, state strategic tax review, and state tax controversy. Our Unclaimed Property professionals include former state tax auditors and administrators, industry personnel, tax practitioners, accounting specialists, and technology personnel with numerous years of multistate tax experience.

13 days ago

Chicago, Illinois

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If you are interested in applying for employment with Crowe and are in need of an accommodation or require special assistance to navigate our website or to complete your application, please visit our Applicant Assistance and Accommodations page for more information: https://careers.crowe.com/crowe-applicant-assistance-and-accommodation.

The wage range for this role takes into account the wide range of factors that are considered in making compensation decisions including but not limited to skill sets; experience and training; licensure and certifications; and other business and organizational needs.

6 days ago

Chicago, Illinois

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A successful candidate will be prepared to assist the current leadership in expanding revenue by working with practice offices on existing clients and external opportunities coming through our business development team, and possess the following skills:

Develop and execute project work plans .

4 days ago

Chicago, IL

$105,000–$125,000 / year

What the day will look like Oversee external tax advisor service delivery and team with business sponsors to prepare elements of global transfer pricing documentation Analyze global tax legislation, including relevant US/OECD developments, and participate in cross-functional efforts to comply with global tax rules Contribute to tax and transfer pricing model optimization and efficiencies Participate in transfer pricing defense and dispute resolution Monitor intercompany compliance with SOX and internal governance processes Manage and coordinate the intercompany agreement process Review tax reserves on uncertain tax positions related to transfer pricing Participate in strategic global transfer pricing initiatives, including the integration of acquisitions into compliance and documentation processes Maintain close working relationships with business and finance teams to monitor intercompany transactions Mentor and support junior staff Skills and experience that will lead to success Bachelor's degree in a business related field, with emphasis in finance, economics and accounting. The Tax Manager - Transfer Pricing, working within the Global Transfer Pricing team, will be responsible for managing the transfer pricing life cycle, including transfer pricing policy implementation, executing strategic transfer pricing projects, operational transfer pricing process optimization and supporting compliance documentation.

25 days ago

Chicago, Illinois

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Solid international tax skills including experience with inbound and outbound foreign investment including, but not limited to, IC-DISC's, transfer pricing, foreign tax credit calculations, subpart F issues and calculations, and all international reporting and compliance matters.

6 days ago

North Chicago, IL

The Tax Manager, Transfer Pricing is responsible for supporting the development, implementation, and optimization of global transfer pricing compliance and support AbbVie's overall transfer price strategy, with an emphasis on leveraging technology. Applicable only to applicants applying to a position in any location with pay disclosure requirements under state or local law: The compensation range described below is the range of possible base pay compensation that the Company believes in good faith it will pay for this role at the time of this posting based on the job grade for this position.

30+ days ago

Chicago, IL

$79,800–$168,000 / year

p>As a Tax Manager, Partnerships, you will be responsible for advising clients on the tax implications of their business objectives and various partnership specific items including but not limited to section 704(b) and taxable income allocations, capital account maintenance, liability analysis and allocations, section 734(b) and 743(b) adjustment calculations and Tax Receivable Agreement (TRA) calculations. The annual allocation to the ESOP is fully funded by BDO through investments in company stock and grants employees the chance to grow their wealth over time as their shares vest and grow in value with the firm’s success, with no employee contributions.

30+ days ago

Chicago, IL

$100,060–$162,100 / year

As a Tax Manager, you will: Provide clients with tax compliance and consulting services related to protecting their tax-exempt status Prepare and/or review tax returns for exempt organizations and their taxable affiliates (Forms 990/1120) Leverage your project management, analytical, interpersonal, and communication abilities Lead and develop Tax Staff and Seniors in a fast-paced, dynamic environment Demonstrate superior client service skills Consult with market and firm leaders Network within the community and client industries What you bring to the role: Bachelor's degree in accounting, Masters preferred An active Certified Public Accountant (CPA) designation 5+ years of experience in public accounting with a minimum of 1 year of managerial experience Client industry experience with tax-exempt organizations What you can expect from us: Our shared values that foster inclusion and belonging including uncompromising integrity, collaboration, trust, and mutual respect The opportunity to innovate and do work that motivates and engages you A collaborative environment focused on enabling you to further your career growth and continuous professional development Competitive compensation and a total rewards package that focuses on all aspects of your wellbeing Flexibility to do impactful work and the time to enjoy your life outside of work * Opportunities to connect and learn from professionals from different backgrounds and with different cultures Benefits Information: Cherry Bekaert cares about our people. In addition, we offer a comprehensive, high-quality benefits program which includes annual bonus, medical, dental, and vision care; disability and life insurance; generous Paid Time Off; retirement plans; Paid Care Leave; and other programs that are dedicated to enhancing your personal and work life and providing you and your family with a measure of financial protection.

30+ days ago

Elgin, IL

$100,060–$162,100 / year

In addition, we offer a comprehensive, high-quality benefits program which includes annual bonus, medical, dental, and vision care; disability and life insurance; generous Paid Time Off; retirement plans; Paid Care Leave; and other programs that are dedicated to enhancing your personal and work life and providing you and your family with a measure of financial protection. https://careers.cbh.com/legal-disclosures/ contains further information regarding the firm's compliance with federal, state and local recruitment and hiring laws.

30+ days ago

Chicago, Illinois

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Minimum of six years’ experience at a regional, national or multi-national accounting firm;

An accounting degree from an accredited four-year university;

CPA certification required;

A strong ability to manage client and internal expectations, grow client relationships and lead staff;

Prior experience supervising and training staff – a leader among peers;

Experience with CCH Axcess tax software is helpful but not required;

Excellent analytical and technical skills, including exposure to family office, multi-state, and flow-through taxation;

Capable of performing tax research and finding solutions to complicated issues;

Success in prior work experience with the ability to self-manage & prioritize assignments and client interface;

Effective verbal and written communication skills;

Comfortable speaking or presenting in front of clients and peers;

Availability to work in the office at least 3 days per week.

The candidate will be a tax generalist that manages tax preparation for complex business, individual and trust federal and state income tax returns, researches and analyzes multifaceted tax issues, identifies and implements tax planning and consulting opportunities, and works closely with the lead tax partner on sophisticated M&A transactions.

30+ days ago

Chicago, IL

$500–$2,000 / year

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Comprehensive health benefits (medical/dental/vision) including potential premium discounts and company-provided HSA contributions (up to $500-$2,000 annually) for specific plans and coverages.

The Role:

In this role, the candidate will assist the head of the tax department with the supervision and management of Morningstar's tax accounting function including SEC reporting.

30+ days ago

Chicago, New York

To learn more about Focus, visit www.focusfinancialpartners.com or follow the company on LinkedIn.

For California Applicants: Information on your California privacy rights can be foundhere.

18 days ago

Chicago, Illinois

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4 days ago

Chicago, IL

$133,000–$206,900 / year

What you can expect from us: Our shared values that foster inclusion and belonging including uncompromising integrity, collaboration, trust, and mutual respect The opportunity to innovate and do work that motivates and engages you A collaborative environment focused on enabling you to further your career growth and continuous professional development Competitive compensation and a total rewards package that focuses on all aspects of your wellbeing Flexibility to do impactful work and the time to enjoy your life outside of work * Opportunities to connect and learn from professionals from different backgrounds and with different cultures Benefits Information: Cherry Bekaert cares about our people. This includes the opportunity to deal directly with NTO members, Cherry Bekaert professionals and their clients, managing internal resources to complete client projects, collaborate with leaders across other disciplines, drive the adoption of best practices in answering federal tax questions and recommending courses of actions to clients and our professionals, to support the development of the firm's technical positions, as well as support the firm in its internal growth.

30+ days ago

Chicago, IL

p>Withums Tax Services Group is made up of a brilliant team of tax specialists that work to ensure tax reporting obligations are met in an accurate and timely manner and minimize or defer the payment of taxes.

Strong leadership, training, and mentoring skills, coupled with excellent verbal, written, and presentation skills to represent the Firm well to clients management .

30+ days ago

Vernon Hills, IL

$114,000–$158,800 / year

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Bachelor's degree with 5+ years of relevant direct tax experience, ideally demonstrating progressive growth in responsibility within a Global, Corporate Tax, and/or Public Accounting environment, including at least 2 years of experience leading others, directly or indirectly. As Direct Tax Manager, you will play a critical role in driving income tax compliance, accounting and reporting, forecasting, strategy, and analysis, and managing a professional team to communicate complex tax insights effectively.

30+ days ago

Chicago, Illinois

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6 days ago

Chicago, IL

p>• Excellent written and verbal communication skills • Capable of managing multiple client engagements • A track record of building and sustaining client relationships and high quality client service • Outstanding analytical, organizational and project management skills • Proficient with CCH Axcess, Sureprep, BNA Income Tax Planner, CCH AnswerConnect, RIA Checkpoint, XCM and Microsoft Office. We're continuously seeking talented individuals who bring fresh perspectives, a problem-solving mindset, and sharp technical expertise.

30+ days ago

Chicago, IL

Full time

p>The Tax Manager will be a key member of the leadership team, responsible for managing client engagements, reviewing complex tax work, and mentoring junior staff. This role is ideal for a dynamic, career-driven tax professional seeking long-term growth within a fast-paced public accounting environment.

30+ days ago

Chicago, IL

Full time

b>Own Complex Tax Engagements

Review and manage sophisticated returns across individual, trust, partnership, corporate, and international structures.
The salary range for this position is between $145,000 – $160,000 annually.

30+ days ago

Chicago, Illinois

b>Own Complex Tax Engagements

Review and manage sophisticated returns across individual, trust, partnership, corporate, and international structures. Drive Strategic Tax Planning
- Design and implement tailored tax strategies aligned to client wealth goals.

30+ days ago

$113,000–$170,000 / year

Wipfli LLP is a licensed independent CPA firm that provides attest services to its clients, and Wipfli Advisory LLC provides tax and business consulting services to its clients. The actual salary at the time of offer depends on business related factors like location, skills, experience, training/education, licensure, certifications, business needs, current associate pay, and relevant employment laws.

30+ days ago

Chicago, Illinois

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As a Senior TaxManager in our National Insurance Tax Group, you will be required to assist with the management of our practice, maintain and build client relationships, mentor a team of insurance professionals, and help grow the practice from a technical and revenue standpoint.

4 days ago

Chicago, IL

$91,000–$135,000 / year

The Real Estate Tax Team has a specific focus on issues related to tax credit and tax incentive properties, including low-income housing, historic rehabilitation, New Markets and Renewable Energy credits as well as Opportunity Zones.

Preferred Experience/Background/Skills:

Strong technical skills including the ability to effectively utilize technology and the commitment to learning in the technology environment.

7 days ago

Chicago, IL

$97,600–$200,600 / year

p>The Strategy and Planning Team within the US Firms Tax ("USFT") group of the Deloitte US Firms is responsible for performing tax research and analyses on US Firms' transactions (e.g., acquisitions, divestitures, and internal restructuring), tracking proposed and enacted federal, state, and local legislation and assessing its impact on the US Firms' entities and its partners, advising other internal functions or our business leadership on the tax consequences of various client and/or vendor obligations, and at times will assist our reporting teams with workpaper preparation and the review of federal partnership returns.

Support the team to review and summarize tax-related provisions in legal documents (e.g., purchase and sale agreements, contribution agreements, restructuring documents) for US Firms' transactions to identify tax risks, elections, and post-close action items.

10 days ago

Chicago, IL

Full time

What: Manages complex tax compliance for partnerships and other pass-through entities, identifies tax planning opportunities, oversees workflows and deliverables, leads staff development, and serves as the primary client contact. Position Overview: The Tax Manager will support the South Florida market by managing tax compliance and planning across industries such as manufacturing, real estate, professional services, and high-net-worth individuals.

7 days ago

Chicago, Illinois

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6 days ago

Chicago, IL

$112,000–$228,000 / year

div style="text-align:justify"> Job Summary:

As a Corporate Tax Manager, you will be part of a dynamic Corporate Tax Solutions team working on business income tax planning, corporate compliance, and ASC 740 income tax accounting projects, including tax provision preparation or audit support.
Key Responsibilities:
- Lead client engagements end-to-end, including planning, executing, directing, and completing tax projects within budget.

7 days ago

Chicago, IL

$112,000–$150,000 / year

p>The Tax Manager, Core Tax Services is responsible for advising clients on the tax implications of their business objectives, evaluating and selecting alternative actions to lessen tax burden and cost of compliance, identifying different methods of complying with tax regulations while acting as the primary client contact for complex tax issues.

Tax Specialization:

Develops an in-depth understanding of the technical and practical issues and opportunities regarding one or more areas of taxation, e.g., individual, corporate, property, sales, corporate, pass-through, state and local, international, expatriate, transfer pricing, credits and incentives, compensation and benefits, accounting methods, R&D tax benefits.

30+ days ago

Chicago, IL

$104,100–$130,150 / year

Whether through our No.1 most recognized marketplace, Cars.com, our industry-leading digital experience, Dealer Inspire, our trade and appraisal technology, AccuTrade, our reputation-based digital wholesale auction marketplace, Dealerclub, or our new Cars Commerce Media Network, Cars Commerce is essential for success in the automotive industry. This includes managing ASC 740 provisions, estimation of cash taxes, federal, state, and foreign income, franchise, sales and use tax compliance and audits, and tax planning matters, as well as providing informal mentorship and support to the members of our tax team.

30+ days ago

Chicago, IL

$112,000–$150,000 / year

p>A Tax Manager, Private Client Services is responsible for utilizing their educational background and professional experience as well as their communication, time management, leadership, technical, business development, and people skills to provide tax compliance and consulting services to our high net-worth clients. The annual allocation to the ESOP is fully funded by BDO through investments in company stock and grants employees the chance to grow their wealth over time as their shares vest and grow in value with the firm’s success, with no employee contributions.

30+ days ago

Chicago, IL

$120,000–$160,000 / year

The annual allocation to the ESOP is fully funded by BDO through investments in company stock and grants employees the chance to grow their wealth over time as their shares vest and grow in value with the firm’s success, with no employee contributions.

The Tax Manager, Transaction Advisory Services is an essential team member that will work to ensure engagements are executed timely and that client expectations are met, if not exceeded and support the overall delivery of the national TAS strategy.

30+ days ago

Chicago, IL

p>Education and Experience:

University Degree, College Diploma, or equivalent in Accounting, Finance, Business Administration, Economics, Real Estate, Business Management or other degree with MBA, MST or JD required and at least four years property tax related experience required. Successful Ryan team members embrace and live Ryan's values of Pursue Excellence, Wired to Win, Generosity Matters, Build Trust and Integrity Always and will embody and demonstrate accountability.

10 days ago

Chicago, Illinois

li>Lead the preparation and review of the US Income tax compliance filings and related processes, including calculation of book-tax differences, preparation of supporting documentation, coordination with external providers, review of extensions/estimated tax payments, and return-to-provision activities.

Additionally, while core tax leadership is based in Chicago, the tax team operates in coordination with shared-service support teams across multiple regions.

20 days ago

Chicago, IL

$118,300–$184,100 / year

What you can expect from us: Our shared values that foster inclusion and belonging including uncompromising integrity, collaboration, trust, and mutual respect The opportunity to innovate and do work that motivates and engages you A collaborative environment focused on enabling you to further your career growth and continuous professional development Competitive compensation and a total rewards package that focuses on all aspects of your wellbeing Flexibility to do impactful work and the time to enjoy your life outside of work * Opportunities to connect and learn from professionals from different backgrounds and with different cultures Benefits Information: Cherry Bekaert cares about our people. In addition, we offer a comprehensive, high-quality benefits program which includes annual bonus, medical, dental, and vision care; disability and life insurance; generous Paid Time Off; retirement plans; Paid Care Leave; and other programs that are dedicated to enhancing your personal and work life and providing you and your family with a measure of financial protection.

30+ days ago

$92,400–$147,800 / year

p>Commitment to our Employees:

At SPS we power connections that drive the world of commerce forward, and our success depends on making strong decisions, fostering innovation, delivering unparalleled customer solutions, and driving outstanding business performance.

As our International Tax Manager, you'll play a pivotal role in developing and executing SPS Commerce's global tax strategy - leading international tax compliance, reporting, and planning while overseeing global transfer pricing analysis, policies, and intercompany agreements.

24 days ago

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Tax Manager Jobs in Illinois

Tax Manager Jobot

Hybrid International Tax Manager Jobot

Trust + Estate Senior Tax Manager Jobot

Tax Manager (Hybrid) Jobot

Senior Tax Manager/Tax Manager - Private Client Services Jobot

Remote Tax Manager/Senior Manager (Gift & Estate) Jobot

Tax Manager/Supervisor (CPA) Jobot

Tax Director Jobot

Tax Director - HNW Advisory Jobot

M&A Attorney & Tax Specialist Diedre Moire Corp.

Senior International Tax Analyst CF Industries

Payroll Manager Page Group

Financial Services - Tax Manager - State & Local Tax, Income Tax - EDGE Ernst & Young Global Ltd

Tax Manager - Indirect Tax - Property Tax Ernst & Young Global Ltd

Tax Manager, Indirect Tax - Unclaimed Property Tax Deloitte Touche Tohmatsu Ltd

Tax Manager, Lead Tax Services Crowe

R&D Tax Manager, Federal Tax Consulting Services Crowe

Tax Manager - Transfer Pricing Aon Plc

International Tax Manager, Lead Tax Services Crowe

Tax Manager Transfer Pricing AbbVie Inc

Tax Manager, Partnerships bdo consulting

Tax Manager - Exempt Organizations Cherry Bekaert LLP

Tax Manager Cherry Bekaert LLP

Tax Manager Prosperity Partners

Tax Manager Morningstar Inc

Tax Manager Focus Financial Partners

Senior Tax Manager, Tax Accounting Services (ASC 740) Crowe

Tax Manager - Corporate Taxation and Mergers and Acquisitions Cherry Bekaert LLP

Tax Manager Withum Smith+Brown, PC

Direct Tax Manager CDW Corp

Tax Manager, Real Estate and Construction Crowe

Tax Manager - Commercial Tax (50359) Citrin Cooperman & Company LLP

Tax Manager in Chicago, IL - Full Time GD Resources

Tax Manager DUGGAN BERTSCH, LLC

Tax Manager Duggan Bertsch

Technical Tax Manager Wipfli LLP

Insurance Senior Tax Manager, Financial Services Crowe

Tax Manager Macpower Digital Assets Edge Private Limited

Tax Manager, Internal Tax Team - Strategy and Planning Deloitte Touche Tohmatsu Ltd

Public Tax Manager NorthPoint Search Group

Senior Tax Manager, Exempt Organizations Crowe

Corporate Tax Manager (Provisions) Macpower Digital Assets Edge Private Limited

Tax Manager, Core Tax Services bdo consulting

Sr. Tax Manager Cars.com Inc

Tax Manager, Private Client Services bdo consulting

Tax Manager, Transaction Advisory Services (M&A) bdo consulting

Manager, Property Tax Complex Ryan, LLC

Tax Manager 001_MstarInc Morningstar Legal Entity

International Tax Manager - Compliance Cherry Bekaert LLP

International Tax Manager SPS Commerce Inc

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