Taxes Business Strategy

1.5 Credits · Level: Graduate

The overall objective of the course is to provide MBA students with useful analytical frameworks for the planning, management and analysis of corporate taxation. Firms of all sizes and across all industries engage in tax planning, which often creates both financial risks and significant shareholder value. This course will shed light on how to analyze and compare the tax strategies that firms have at their disposal, all the while considering relevant non-tax issues as well. In short, this course will be highly valuable to students considering careers in diverse fields such as entrepreneurship, management positions in corporate finance and accounting or as analysts in investment banking or management. Although the tax laws for U.S. corporations are formidably complex, through the incisive summaries in the text and real-world examples, students will gain insights covering five broad topics of business taxation: 1. Different tax treatment / effects of typical corporate legal forms; 2. Tax implications of transactions executed by firms throughout their lifecycle (e.g., mergers and acquisitions and divestitures); 3. International tax issues and multinational tax planning; 4. Analysis of accounting for income taxes (under U.S. GAAP and IFRS); and 5. Business valuation issues related to Federal taxation.