| Exhibit 3: Hidden TaxCase 2 |
| The hidden tax is 27.7% of the base tax. |
 |
| *Base tax represents tax due if there were no hidden taxes. |
boes_ex3
SPONSORED REPORT
6 key areas of change for accountants and auditors
New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.
PODCAST
How tax reform will impact individual taxpayers
Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.
From The Tax Adviser
From CPA Insider