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Taxes and Business Strategy: ACCT-GB.2305.10

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This course is offered only once in the fall semester.

It is not offered in the spring semester.

 

Video introduction as suggested by the Stern School

Overview

This is a conceptual as well as an applied course that is highly relevant to those pursuing careers in investment banking, corporate finance, and research, or to anyone who is going to have to deal with taxes in their careers. The course is not about detailed tax rules. It is about how to think about taxes conceptually and how taxes affect management decisions and valuation. The concepts covered here apply internationally.

 

Help and Office

Materials

Exams and Grading

Schedule

Class Topic
1
  • Introduction; Tax planning fundamentals

  • Read: SWEMS: Chapter 1, Chapter 2

  • Tax planning for investments
  • Read: SWEMS Chapter 3 (Taxes and Investments)

2
  • Tax Information in Financial Statements

  • Appendix 2.2, handouts

3
  • Tax Information in Financial Statements
  • Appendix 2.2, handouts

4
  • Taxation of corporations and their alternatives; Capital structure, Corporate Distributions

  • Read: SWEMS Chapter 4
  • Background Reading: SWEMS Chapter 12 (pages 1-22)

5
  • Introduction to tax planning for mergers, acquisitions, and divestitures

  • Read: SWEMS (Chapter 13)

6
  • Taxable acquisitions of freestanding C corporations;
  • Taxable acquisitions of freestanding S corporations
  • Read: SWEMS (Chapter 14, 15)

7
  • Tax-free Acquisitions of Freestanding C Corporations

  • Read: SWEMS (Chapter 16)

8
  • Tax planning for divestitures
  • Read: SWEMS (Chapter 17)

9
  • Tax Arbitrage, Current Developments in Tax Planning
  • Read: SWEMS Chapter 5, 6, and 7

  • Due: Problem set
10
  • Tax Planning for Compensation
  • SWEMS Chapter 8 and Chapter 9 (Compensation Planning)

11
  • International taxation
  • SWEMS: Chapters 10 and 11

12
  • FINAL EXAM