| Exhibit 5: Hidden TaxCase 4 |
| The hidden tax is 44,722% of the base tax. |
 |
| *Base tax represents tax due if there were no hidden taxes. |
boes_ex5
SPONSORED REPORT
2018 financial reporting survey: Challenges and trends
Learn the top reporting challenges that emerged in a survey of more than 800 finance, accounting, and compliance professionals across the world, and compare them with your organization's obstacles.
PODCAST
How the skill set for today’s CFO is changing
Scott Simmons, a search expert for large-company CFOs, gives advice for the next generation of finance leaders and more, including which universities are regularly producing future CEOs and CFOs.
From The Tax Adviser
From CPA Insider