Understanding the complexities of the Internal Revenue Code in defining, organizing, and computing the tax liabilities of corporations. Economic ramifications of alternative approaches to corporate taxation. Methods utilized by estate owner in planning family security and benefits from the estate. Examines impact of Subtitle B of the Internal Revenue Code and sections of the code relating to transfer of property for charitable purposes. Minimizing current and future taxes and preserving estate values is a primary consideration.
Course covers the interaction of the U.S. tax system with foreign tax systems.
Primary focus is on the U.S. taxation of multinational corporations. Comparative analysis of alternative tax systems. Current research in auditing and accounting information systems. The course will be participatory and investigative in nature and will utilize guest speakers who are currently working in the field. The growth in electronic commerce has been phenomenal and is projected to continue.