Taxes and business strategy : a planning approach - Scholes, Myron S.; Wolfson, Mark A.; Maydew, Edward L.; Shevlin, Terry (Upper Saddle River, N.J. : Pearson Prentice Hall, 2009)
Introduction to tax strategy -- Tax law fundamentals -- Returns on alternative savings vehicles -- Choosing the optimal organizational form -- Implicit taxes and clienteles, arbitrage, restrictions, and frictions -- Nontax 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.
Includes bibliographical references and index.
Keywords: Business enterprises -- Taxation -- Law and legislation -- United States; Tax planning -- United States