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ACCT 412 Taxes and Business Strategy II (3 Credits)

Students will develop their conceptual framework for evaluating tax rules. The course will focus on the remaining chapters of Taxes and Business Strategy: A Planning Approach. Tax planning strategies will applied to more specific areas such as multinational tax planning, corporation formation and capital structure, acquisitions, and divestitures. Prerequisite ACCT 411

Learning Outcomes:

  • Compare and contrast doing business abroad as a branch, partnership or a foreign subsidiary. Evaluate the decision to repatriate or reinvest earnings.
  • Recognize the importance of taxes and their impact on the location and structure of investments.
  • Understand the opportunities and risks of shifting income across jurisdictions (transfer pricing).
  • Develop an understanding of the U.S. tax treatment of foreign investors.
  • Analyze the tax implications of U.S. citizens working and living abroad.