Course Detail
Units:
3.0
Course Components:
Lecture
Enrollment Information
Enrollment Requirement:
Prerequisites: Graduate Standing OR Masters status in the School of Business.
Description
Master's Level Course. We will analyze the role taxes play in the business world. Our analysis will include U.S. taxes as well as international taxes, focusing on the need for all businesses to remain economically competitive in a worldwide marketplace. The textbook provides a unique perspective by quantifying how and when taxes should be integrated into the decision making process. Over the course of the semester, we will explore investment opportunities, retirement planning, tailoring the choice of entity to the needs and opportunities available, shifting income or expenses between domestic and foreign jurisdictions, the effect of taxes on financial statement reporting, opportunities for sale or merger of the business, and planning to minimize estate, gift, and generation-skipping transfer taxes.