5. Tax Practices for International Business. Many of the major accounting firms provide on-line informa- tion and advisory services for international business activities as related to tax and accounting practices. Use the following Web sites to gain up to date infor- mation on tax law changes or practices. According to the Web site, which five countries have the lowest corporate income tax rates today? Ernst and Young Deloitte & Touche Price Waterhouse Coopers www.ey.com/tax/ www.dttus.com/ www.pwcglobal.com/