The Impact of Taxation on Business Entities

2 Credits

Tax Strategies for Business Planning and Investment provides a study of how federal and state taxes affect business strategy. The course focuses on the taxation of business entities and transactions. Concepts of taxing jurisdictions, taxes as transaction costs, maxims of income tax planning and jurisdictional issues in taxation are reviewed with particular emphasis on their impact on business operations. The course examines the choice of business entity, examining the taxation of flow-through entities (partnerships, LLCs, and S corporations) and C corporations (separately taxed entities). The course also examines investment and personal financial planning.