Strategic Corporate Tax Planning

by John E. Karayan; Charles W. Swenson; Joseph W. Neff

• ISBN13: 9780471220756
• ISBN10: 0471220752
• Format: Hardcover
• Copyright: 2002-08-01
• Publisher: Wiley

Summary

A corporate guide to understanding the basic tax implications of everyday businessOrganized to cover the tax implications of transactions as they occur through a company's life cycle, the basic principles of tax management are applied through the use of case studies that simulate a variety of real-world marketplace conditions. Value-added and financial reporting effects of tax management are discussed, as well as country-specific tax rules, and cross-border transactions.John E. Karayan, JD, PhD (Glendale, CA), is a professor at California State Polytechnic University, Pomona. He is also a partner in the law firm of BondKarayan. Charles W. Swenson, PhD (Pasadena, CA), is a professor at the University of Southern California, Los Angeles, where he teaches a number of courses in accounting and taxation.Over the years, financial professionals around the world have looked to the Wiley Finance series and its wide array of bestselling books for the knowledge, insights, and techniques that are essential to success in financial markets. As the pace of change in financial markets and instruments quickens, Wiley Finance continues to respond. With critically acclaimed books by leading thinkers on value investing, risk management, asset allocation, and many other critical subjects, the Wiley Finance series provides the financial community with information they want. Written to provide professionals and individuals with the most current thinking from the best minds in the industry, it is no wonder that the Wiley Finance series is the first and last stop for financial professionals looking to increase their financial expertise.

Table of Contents

INTRODUCTION.

PART ONE: Understanding Strategic Tax Planning: A Framework.

CHAPTER 1: A Framework for Understanding Taxes.

How Are Taxes Important in Decision Making?

Types of Taxes.

Basic Principles of Taxation.

Sources of Tax Laws.

Important Prin