How do you solve the shortage of succession plans? Make one

Advisory | Glenn L. Friedman | Wendy Valentino | Jul 12, 2021

Since the audience for this article comprises accountants, let’s start with a number: 35%. What is that? It is the percentage of organizations in the United States that have “a formalized succession planning process.” Meaning just a little over one-third of U.S. businesses are prepared for the multitude of forces that can trigger the need for succession, from something as dramatic as an owner’s death to an unexpected exodus of top talent. Read more

2021-07-12T21:29:50-04:00

日米の消費税・間接税の国際比較 – International Comparison of Indirect Taxes: Japan and U.S.

先月の衆議院選挙で歴史的大勝を収めた高市早苗首相は、国民生活を圧迫する物価上昇や家計負担への対応策として、「消費税減税」を重要政策の一つとして位置づけている。とりわけ、食料品に対する軽減又は時限的な税率引下げは、家計支援策として国会でも議論の俎上に載せられている。こうした政治・

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