ACCT 412 Taxes and Business Strategy II

Students will develop their conceptual framework for evaluating tax rules. The course will focus on the remaining chapters of Taxes and Business Strategy: A Planning Approach. Tax planning strategies will applied to more specific areas such as multinational tax planning, corporation formation and capital structure, acquisitions, and divestitures. Prerequisite ACCT 411

Learning Outcomes:

  • Compare and contrast doing business abroad as a branch, partnership or a foreign subsidiary. Evaluate the decision to repatriate or reinvest earnings.
  • Recognize the importance of taxes and their impact on the location and structure of investments.
  • Understand the opportunities and risks of shifting income across jurisdictions (transfer pricing).
  • Develop an understanding of the U.S. tax treatment of foreign investors.
  • Analyze the tax implications of U.S. citizens working and living abroad.