Taxes and business strategy : a planning approach /
Scholes, Myron S.
Upper Saddle River, N.J. : Pearson Prentice Hall,
c2009.
Includes bibliographical references and index.
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.
Business enterprises
Tax planning