Tax and Business Strategy: A Planning Approach

1.5 units

This course addresses tax planning in a business-centric context. The focus will be the economic role taxes play in structuring and planning business transactions involving various legal forms of doing business. The class materials will address current topics (e.g., mergers and acquisitions, changing global views of tax planning; tax reform implications) supplemented by real-world examples of transactions and issues facing business leaders today. Given the global expansion of business, particular attention will be made to the complexities faced when planning international investment, from the U.S. and into the U.S. Aspects relating to tax accounting (i.e., the interaction of tax planning and financial statements) will also be covered. The class will strive to not be tax technical (i.e., it will not involve a detailed review of the Internal Revenue Code or Regulations); however, due to the nature of the topic, there will be certain technical aspects that will be discussed so that participants can gain a better understanding of the interaction of the tax law with certain business transactions. The class will not focus on individual taxation topics.