Corporate Taxation

1.5 Credits · Level: Graduate, Juris Doctor

This course will provide an overview of the basic corporate tax issues relevant to an organization’s senior financial management. Emphasis will be placed on a broad range of income tax issues, ranging from the presentation and disclosure of income tax issues in the financial statements as required under generally accepted accounting principles to specific tax issues (e.g. taxation of specific corporate transactions) to discussions regarding an organization’s management of the corporate tax function. The topics are presented in a cross border environment, i.e. focusing on issue identification rather than an overabundance of specific tax laws and regulations. Where helpful, illustration of concepts is based on US corporate tax law.