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Detail
ArtikelThe Surprising Benefits of NEXUS  
Oleh: Howard, Bruce
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 194 no. 5 (Nov. 2002), page 85-98.
Topik: Benefits; benefits; NEXUS
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.15
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelThe U. S. economic landscape consists mostly of small businesses. In 1997, of the 5,541,900 businesses in the United States, 98.3 % had fewer than 100 employees. To keep abreast of the constantly changing tax rules in the 50 states where these companies might do business requires resources most of them most of them don’t have. Instead, they must depend on their accountant to help them avoid a potentially dangerous pitfall - the franchise or business privilege taxes some states impose on nonresident businesses that have an economic presence in the state. CPA s may find that, under the right circumstances, these taxes actually can end up creating overall tax savings for their clients or employers.
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