September 20, 2017

New Spring MBA Elective: ACCT 6831 – Taxation and Business Decisions

https://www.globalstudentnetwork.com/online-high-school-electives/ACCT 6831 – Taxation and Business Decisions

This course will provide an overview for the MBA student of tax implications influencing organizational decisions. These principles offer the student broad exposures to how taxation affects business decisions.

Why Take This Course?

MBA students considering managerial positions (or positions with consulting or investment firms) need to be aware of the tax ramifications of business decisions (investing, financing, compensation, etc.).  It is essential to consider the tax ramifications of a transaction before it is undertaken to assure the structure will be tax efficient. If tax ramifications are only considered after the transaction is completed dreadful tax outcomes can often occur.

Prerequisites: ACCT6241, FINA6144

Other Broad Topics Reviewed in this Course:

*Net present value of cash flows in financial alternatives involving tax-favored strategies;
*Income tax planning using strategies involving inventory management, acquisitions and dispositions of business properties, and nontaxable exchanges;
*Significant tax-favored implications from choices of business entity for minimizing tax cash flows;
*Tax implications applied for expansion and investments involving choices between equity and debt.
*Jurisdictional issues regarding tax implications affecting businesses operations in multistate and international scenarios.
*Tax planning strategies applied for human capital involving compensation, retirement and investment tax planning;

If you have any interest in some of the following questions then this class might be for you.

  • If I invest in stock versus taxable corporate bonds versus municipal bonds how will that impact my retirement savings?
  • When is the corporate entity tax-favored over the partnership entity?
    What are the tax ramifications of exercising my employee stock options (incentive or nonqualified)?
  • What is a corporate inversion? Why have corporations used this technique? Why is it controversial? What governmental actions have occurred to limit prior tax-favored effectiveness of this technique?
  • What is a foreign tax credit? Why is it important to a multinational firm?
  • What are the tax consequences of mergers & acquisitions?

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