Scholes, Myron S.,

Taxes and business strategy : a planning approach / Myron S. Scholes, Mark A. Wolfson, Merle Erickson, Michelle Hanlon, Edward L. Maydew, Terry Shevlin. - Fifth edition. - xviii, 510 pages : illustrations ; 27 cm

Includes bibliographical references and index.

Introduction to tax strategy -- Tx law fundamentals -- Returns on alternative savings vehicles -- Choosing the optimal organizational form -- Implicit taxes and clienteles, arbitrages, restriction, and frictions -- Non tax costs of tax planning -- The importance of marginal tax rates and dynamic tax-planning considerations -- Compensation planning -- Pension and retirement planning -- Multinational tax planning : introduction and investment decisions -- Multinational tax planning : foreign tax credit limitations and income shifting -- Corporations : formation, operation, capital structure, and liquidation -- Introduction to mergers, acquisitions, and divestitures -- Taxable acquisitions of freestanding C corporations -- Taxable acquisitions of S corporations -- Tax-free acquisitions of freestanding C corporations -- Tax planning for divestitures -- Estate and gift tax planning.



9780132752671 0132752670


Business--Taxation--Law and legislation--United States.
Tax planning--United States.

658.153/TAX