81. Steven Sanders, CPA Western New York firm providing services including individual and business tax planning and preparation, business planning and consultations, and payroll preparation and taxes. http://buffalocpa.bizland.com/sanders.htm

Home Martin Sanders, CPA Steven Sanders, CPA Individual and Business Tax Return Planning and Preparation Payroll Preparation and Taxes Bookkeeping/Monthly Write-up Financial Planning Estate Planning IRS Audit Support Financial Statement Preparation Feel free to examine the Resume for Steven Sanders or read about the original founder Martin Sanders. We also have on staff bookkeepers, including Arleen , our specialist in sales and payroll taxes, office assistants and seasonal part-time help. We maintain informal associations with other independent accountants. For more information please feel free to contact our office. Also be sure to check out the Question of the Week page and the QOW archive pages Steven Sanders, CPA 3940 Harlem Road Amherst, NY 14226 (716) 839-1512 (fax) Sanderscpa@buffalocpa.bizland.com For more information on the professionals that make up our firm, see our resumes.

82. BNA Tax Management Product Information Tax Monitor International Tax Monitor delivers daily news and analysis from the world s financial and business centers, focused on tax and accounting http://www.bnatax.com/tm/products.htm

Subscribers Log-In Here Select a Tax Product to Log-In BNA Tax Management Library Portfolios Tax Practice State Tax Weekly Report Daily Tax Report Transfer Pricing Report Weekly State Tax Report Daily Report for Executives International Tax Monitor Payroll Administration Library TaxCore Recent Developments Latest Top Tax Articles Federal Tax Highlights State Tax Highlights ... Resource Center Products From research to implementation, we help you get the results you demand. Tax Management products provide in-depth coverage of Federal, State, Foreign, and Estate, Gifts and Trusts topics. For any questions on products, contact Customer Support at 800.223.7270 or your local BNA Representative. The BNA Tax Management Library Expert Analysis... Productivity Tools... Primary Sources... News and Commentary... Journals and Special Reports. The BNA Tax Management Library is the only tax planning resource to offer expert analysis and practice tools from the world's leading tax authorities along with the rest of the tax resources you need in one, integrated Library. Tax Practice Library A comprehensive range of time-saving, practical analytical research and productivity tools, all designed to help you practice more successfully, expand your practice, and increase the value you bring your clients.

83. Economists Call For Higher Petrol Taxes In Germany | World Economy | Deutsche We taxes were raised) in a concerted effort among many industrial nations, it would lead to greater energy efficiency and would take pressure off the world oil http://www.dw-world.de/english/0,3367,1438_A_1212303_1_A,00.html

window.name = 'DWCDAFenster'; Search # F¼r die à “bergangsphase statische Links language selector German English Russian Chinese Portuguese for Brasil Spanish Albanian Amharic Arabic Bengali Bosnian Bulgarian Chinese Croatian Dari English French German Greek Hausa Hindi Indonesian Kiswahili Macedonian Pashto Persian Polish Portuguese Portuguese for Brasil Romanian Russian Serbian Spanish Turkish Ukrainian Urdu Home News Bulletin Current Affairs Euro 2004 ... Reader Response Economists Call for Higher Petrol Taxes in Germany Pay up: German gas prices are at postwar highs. In the debate over how to cope with soaring oil prices, one German economist think tank has made an appeal for higher taxes. In the wake of increasing world wide demand for fuel, the Institute for World Economics (IfW) in Kiel has called for an increase in Germany's ecology tax on gasoline. Berliner Zeitung newspaper. In the long term, Klepper said, such a tax increase could have a positive effect on the economy. 'Pull the emergency brake' At least one newspaper editorialist begged to differ. "Whoever would dream of asking for an increased ecology tax, given the current economic situation in Germany, must have completely lost all his economic marbles," wrote the Essen-based Neue Ruhr Zeitung For its part, the Automobile Club of Germany has called on the government to lower the ecology tax on petrol. "It is now a matter of pulling the emergency brake on the prices. Many people can't even afford to get to work," spokesperson Jochen H¶vekenmeier said in early May.

84. BNA International - International Information For International Business the International Tax Library, Intellectual Property Law Library, world Internet Law Library, world Financial Law Library and International business Library. http://www.bnai.com/cms.aspx?cat=7

85. BNA International - International Information For International Business Tax Planning International Indirect taxes, More info, Subscribe. world Data Protection Report, More info, Subscribe. world ECommerce IP Report, More info, Subscribe. http://www.bnai.com/cms.aspx?cat=5

86. Tax Strategies For Major Business Expenses In a simpler tax world the way small businesses write off major expenses would be simpler. New tax laws now go a long way toward http://www.microsoft.com/smallbusiness/issues/finance/tax_advice/tax_strategies_

Microsoft.com Home Site Map Search Microsoft.com for: Home Search for Small Business All Microsoft.com Products Products Overview Windows Applications Server Software ... Online Services Business Issues Finance Management Marketing Technology ... Business Startups Business Challenges Computer Security Connect With Customers Communicate/Collaborate Business Operations How To Purchase Purchasing Overview Find a Reseller Special Offers Events Overview ... Microsoft Across America Support Support Overview Case Studies Worldwide Small Business Worldwide Site Map Finance Tax Advice Tax strategies for major business expenses By Joseph Anthony In a simpler tax world that we can only imagine, the way small businesses write off major expenses would be, well, a lot simpler. You'd deduct the costs of all your major purchases in the same year you made them. Related Links 7 tips for hiring a tax pro 5 frequent tax and bookkeeping mistakes 6 secrets tax pros won't share IRS ... Microsoft Small Business Manager The tax laws passed by Congress in 2003 go a long way toward creating that world for most small businesses. Here are four points to remember when trying to figure out how major purchases will affect your business's tax bottom line.

87. Discover Key Facts About In An Uncertain World: Tough Choices From Wall Str Poli In an Uncertain world. half.com, From $11.00. Sales Tax There is no tax applied to any Sellers must confirm an order within 2 business days of order notification http://www.eshop.msn.com/search/detail.aspx?prodId=1671407&pcId=11859&ptnrId=14&

88. TCS: Tech Central Station - World Bank, No Thanks aim to spur investment and greater business participation in the tax base and collect more tax revenue. The world Bank disagrees with the approach, arguing that http://www.techcentralstation.com/051104A.html

HOME related articles The Internet Goes Hollywood Down Payment Debate Think Globally, Act Regionally Rate Hikes Would Help President Bush ... Prosperity's Nitpickers Font Size: World Bank, No Thanks By Ana Isabel Eiras Published E-Mail Bookmark Print Save TCS The Montenegrin parliament is ready to approve a package of free-market reforms designed to improve the investment environment and encourage small and medium "informal" businesses to enter the formal market. The package includes a reduction of employers' payroll taxes and contributions to pension and health care. But there's something holding back action on the bill. No, it's not local interests or politics. It's the World Bank. Narrowly focused on how the tax cut might affect government deficits, the World Bank is threatening to withhold three loans if the parliament enacts the reforms without its prior approval. Countries like Montenegro would have far better prospects of improving economic freedom and growth without the International Financial Institutions (IFIs) standing in their way. Since 2003, the government of

89. Tobacco Firm Accused Of Smuggling The world's second biggest tobacco company encouraged the smuggling of billions of black market cigarettes to evade taxes and increase market share, analysis of more than 11,000 corporate documents has revealed. http://www.icij.org/investigate/bouma.html

Tobacco Firm Accused of Smuggling Company in Aruba covered up huge tax evasion These articles were originally published on Jan. 21, 2002 in the Dutch daily Trouw , which provided the following translation. They are reposted here with permission. By Joop Bouma ORANJESTAD, Aruba - The American tobacco industry has smuggled billions of cigarettes through Aruba to Colombia and Venezuela. A company in Aruba's free trade zone was used as a cover. Drug money was used to pay for the cigarettes. This allegation is made by a former CFO of the Aruban import and export company. In his opinion, the tobacco industry deliberately evaded taxes and duties by creating this smuggling route. His allegations are supported by internal documents from the industry. The transactions on Aruba and in Latin America provided the industry with a huge illegal market. One (cargo) container filled with cigarettes could net the company almost US $1 million in evaded taxes, duties and other levies. During some months 60,000 boxes (300,000 cases) of British American Tobacco (BAT) cigarettes were shipped from Aruba to the black market in Colombia and from there to Venezuela. BAT is the market leader in tobacco products in the Netherlands. The company produces 36 brands, among them Lucky Strike, Barclay, Pall Mall and Peter Stuyvesant. The World Health Organization estimates that annually a third of the cigarette export ends up in the illegal circuit. As a result, governments worldwide miss out on 30 billion dollars in income. The Netherlands lost 90 million euro (about 80 million US dollars) last year due to the smuggling operations.

90. Kgw.com | News For Oregon And SW Washington | Tax Center Form 8829 Expenses for business Use of Your Home Form 8839 - Qualified Adoption Expenses Form 8846 - Credit for Social Security and Medicare taxes Paid on http://www.kgw.com/business/taxcenter/taxcenter.html

Business Tax Center Oregon and SW Washington Customize E-mail newsletters MySpecialsDirect KGW Web Home Local News Nation/World Weather ... What's New Below, you can find the answers to the most commonly asked questions, a comprehensive selection of year 2003 tax forms, and even online help in filing your tax return. If you're stuck and need some help, you can call: Oregon Tax Help (Salem) 1- (503) 378-4988 or Federal Tax Help All information is believed accurate at time of transmission, and no tax advice is implied. Always consult your tax professional if you have questions. Download Adobe Acrobat Reader 1040-A 1040-EZ Schedules A+B ... Bankrate.com tax info Find a tax form (comprehensive list) Forms are for Tax Year 2003 and require a free Adobe Acrobat Reader to view.

91. Silver Company Midtown Manhattan based accounting firm specializing in small business, restaurant, and personal income taxes. http://www.basilverco.com/

92. IRELAND BUSINESS: FINFACTS IRISH FINANCE & BUSINESS PORTAL - Mortgage Ireland, P Prod Reviews. Epicurean Essentials Wines of the world, Food, Top Ten Biz Sites Top 10 business Sites. GOOGLE S TOP SEARCHES. CHARLES http://www.finfacts.com/

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93. San Mateo County :: Clerk. Assessor. Recorder. Elections. Covers property assessments and taxes, marriage licenses, web broadcasts of civil marriages, birth, death, and marriage certificates, how to record documents, and fictitious (DBA) business names. http://www.care.co.sanmateo.ca.us/

Assessment of Property Assessment Appeals Calamity Documentary Transfer Tax Rate ... Warren Slocum Our commitment is to promote a well-informed electorate, to be accessible at all times and to use the most modern and efficient tools appropriate to each of these diverse roles. We hope our website is a helpful resource for you. Warren Slocum What's New June 11, 2004, Day of Mourning as we pay homage to the memory of President Reagan March 2, 2004 Presidential Primary Election Get election results and important information about the March 2, 2004 Election. Online Marriage License Application Couples can complete the application to apply for a marriage license online prior to appearing in person. Guide to the Calling of Elections (PDF) General information concerning when and how the elections are called. New Fictitious Business Name Application Search for existing fictitious business names or register a new one online. Property Tax Programs Take advantage of these property tax programs and resources that are available to you.

94. Baltimoresun.com - Business Owners Urge Closing Of Tax Loophole Karen Srylo, tax consultant for the Chamber of Commerce, said the business group opposes use of sham corporations to escape legitimate taxes. http://www.baltimoresun.com/news/local/bal-loophole0510,0,6672001.story?coll=bal

95. Angela Cowan, CPA Farmingdale. Specializing in corporate, business and personal income taxes. Includes profile and tax links. http://www.fdale.com/CowanCPA/

Angela J. Cowan Certified Public Accountant Angela J. Cowan, CPA 475 Main Street, Suite 2B Farmingdale, NY 11735 Tel: (516)756-2632 Fax: (516)756-2544 Business Hours: by appointment email: taskb@worldnet.att.net Specializing in Corporate, Business and Personal Income Taxes. Serving Long Island and the New York, New Jersey and Connecticut Tri-State Area. Services Offered: Personal Taxes Small Business Taxes Self Employment Issues Payroll Taxes Financial Planning Education Tax Credits Audits Qualifications and Associations: BS in Accounting from Queens College Received CPA certification in 1986 MBA Hofstra University In business in Farmingdale since 1990 Licensed Insurance Broker Member of the NYS Society of CPA Farmingdale Chamber of Commerce Board Member Member of the United Cerebral Palsy Association Top Next Tax Links: IRS Forms and Publications NYS Tax Forms NYS Tax: Publications and Technical Bulletins Top Fdale.com - Farmingdale within your Click!

96. Financial Planning: Complete Guide To Personal Finance And Financial Success Information on personal financial planning, including budgeting, savings, investing, retirement, insurance, and taxes. http://financialplan.about.com

zJs=10 zJs=11 zJs=12 zJs=13 zc(5,'jsc',zJs,9999999,'') About Money Financial Planning Home ... 101 Ways to Save Money zau(256,152,145,'gob','http://z.about.com/5/ad/go.htm?gs='+gs,''); Budgeting Manage Credit and Debt College Insurance ... Help zau(256,138,125,'el','http://z.about.com/0/ip/417/0.htm','');w(xb+xb); Stay Current Subscribe to the About Financial Planning newsletter. Search Financial Planning From Deborah Fowles Your Guide to Financial Planning FREE Newsletter. Sign up now! The Psychology of Spending Money Discover the real culprit behind your urge to splurge. If there are psychological factors in your spending, following a debt reduction plan is like wearing perfume to cover body odor: it treats the symptoms, but leaves the underlying cause unchanged. Thursday June 10, 2004 Six Ways to Prepare Now for Rising Interest Rates We've been given fair warning by the Federal Reserve that interest rates will soon be rising. If you have credit card debt or a home equity line of credit, or you're planning to buy a house or car, you can prepare now to minimize the effect on your personal finances with these six timely tips. Sunday June 06, 2004

97. USNews.com Home Grad SchoolsElearningMoney BusinessAuto ReviewsBiz Buzz DailyInvestingRetirementTaxesToolsHealth Best Hospitals More from Health Medicine. Nation world. Havoc in Iraq http://rdre1.inktomi.com/click?u=http://www.usnews.com&y=02ADDA239856709C&am

98. Information And Misinformation About Federal Tax Burdens - 1/21/99 Center on Budget and Policy Priorities. The percentage of income that typical middleclass families pay in federal taxes is often overstated. http://www.cbpp.org/1-21-99taxburden.htm

January 21, 1999 Information and Misinformation about Federal Tax Burdens by Iris J. Lav The percentage of income that typical middle-class families pay in federal taxes is often overstated. For example, in her response to the President's State of the Union address, Congresswoman Jennifer Dunn said that "a typical mother and father who both work paid nearly 40 percent of their income in taxes." The often-stated 40 percent figure is rounded up from a Tax Foundation report that claims the typical two-earner family pays 36.7 percent of its income in federal, state, and local taxes combined. As described below, however, the Tax Foundation figure is based on a severely flawed methodology and is sharply at odds with estimates of tax burdens from much more authoritative sources, including the Congressional Budget Office and the Joint Committee on Taxation. The historical trend in federal tax burdens is frequently misportrayed as well. The data do not support the contention, also made by Congresswoman Dunn, that current tax burdens are "...the highest percentage of income ever paid in taxes by American families." The federal taxes that a median-income family pays in 1999 will constitute a lower percentage of income than in 1977 and most years since then. How Much Does a Median Income Family Pay?

99. MSN Money - Investing Home Articles on investing, retirement, insurance, loans and taxes. http://moneycentral.msn.com/investor/home.asp

MSN Home My MSN Hotmail Shopping ... Money W eb Search: logoImg(document.location.protocol + "//sc.msn.com"); Money Home Investing Banking ... Nasdaq Sy m bol(s): Get Quote Chart News Research Wizard Get quotes, charts, news, or research S earch MSN Money Portfolio Manager Track your investments Markets Market Report ... CNBC Show Boards Jim Jubak 5 keys for a big finish to 2004 Stocks could end the year as much as 10% higher if the right stars align. These are the crucial factors I see. Special Report: A 5-part guide to ETFs High-value airlines that investors ignore Strategy Lab: What the market needs now Market Summary [BRIEFING.COM] Behind the market's slight gains lies a perfectly uneventful session, which saw the major averages trading in relatively tight trading ranges on anemic volume... That fact notwithstanding, it's notable that all of the major... more CNBC TV Thompson: Some shareholder fights succeed 10 stocks analysts, money managers recommend Murray: Why Reagan was a great president more.... CNBC Links E-mail CNBC Guest List Today's Reports Show Boards ... CNBC TV Home Breaking News OPEC Eyes August Output Hike - Venezuela 4:27 PM Outsourcing Row on Jobs Easing - Infosys 10:14 AM Daimler May Cut 10,000 Jobs at Mercedes

100. MSN Money - Taxes Home Microsoft's Tax Preparation site, in association with Tax Server. http://moneycentral.msn.com/tax/home.asp

MSN Home My MSN Hotmail Shopping ... Money W eb Search: logoImg(document.location.protocol + "//sc.msn.com"); Money Home Investing Banking ... Products S earch MSN Money Prepare Online Do your taxes online Tax Estimator Estimate your taxes ... Microsoft Money Quick Search Tax Credits Tax Deductions Social Security more... Welcome to Taxes Capital Gains A little tax planning can save a lot of money. Try out the GainsKeeper 30-day-free trial Need to file online? Try out the Tax Commentary Why the tax system drives me and you crazy Too many rules. Too much time. IRS 'help' that’s frequently wrong. It’s no wonder no one understands the federal income tax system. more... 10 big deductions too many people miss Do it right: Your 15-point tax checklist On the move? Watch for deductions Tax Decision Centers Looking for help with your tax needs? Cut your tax bill now Make tax time less taxing Tax breaks for the rich and famous - and you Help! I am being audited advertisement Ask Our Expert Jeff Schnepper, tax attorney and author of How to Pay Zero Taxes , answers reader questions. Post yours in the Tax Corner message board.

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