Strategic corporate tax planning / John E. Karayan, Charles W. Swenson, Joseph W. Neff.
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 r...
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| Language: | English |
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Hoboken, N.J. :
J. Wiley,
©2002.
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Table of Contents:
- Strategic Corporate tax planning; about the authors; contents; acknowledgments; 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 Principles and Concepts in Tax Law; Savant Framework; CHAPTER 2 Utilizing the SAVANT Framework to Guide Tax Planning; Strategy; Anticipation; Value-Adding; Negotiating; Transforming; Putting It All Together: SAVANT Concepts Illustrated; PART TWO Forming the Enterprise.
- CHAPTER 3 Choosing a Legal Entity: Risk Management, Raising Capital, and Tax ManagementStrategy; Anticipation and Timing Issues; Value-Adding; Negotiating; Transforming; Putting It All Together: Applying SAVANT to Entity Choice; Specialized Legal Forms; CHAPTER 4 Financing a New Venture; Internal Financing; External Financing: Debt versus Equity; PART THREE Operating the Firm; CHAPTER 5 New Products: Development, Promotion, and Advertising; New Products and Product Improvement; SAVANT and Research and Development.
- CHAPTER 6 Attracting and Motivating Employees and Managers: Company and Employee Tax PlanningExecutive Compensation; Nonexecutive Employee Compensation; Perquisites; Pension and Profit Sharing Plans; Current and Deferred Compensation; Limits on Deductibility on Executive Compensation; Stock Options; Management Bonus Plans; Financial Statement/Finance versus Tax Strategy Trade-Offs; Putting It All Together: Applying SAVANT to Executive Compensation; CHAPTER 7 Market Penetration: Operating in Different States; General Principles of State and Local Taxation.
- Planning with Income Taxes: Manipulation of Plant, Workforce, and Point of Sale LocationsLocation Choice: Sourcing versus Production Platforms; Distribution: Planning for Sales and Use Taxes; Lobbying and Tax Abatements; Trade-Offs with Local Tax Incentives: Infrastructure, Government Costs/Subsidies, and Other Local Costs; Putting It All Together: SAVANT Applied to Market Penetration in Other States; CHAPTER 8 Market Penetration: Company and Employee Tax Planning for Operating in Foreign Countries; Some Basics on U.S. Taxation of Overseas Operations.
- Some Basics on Taxation by Countries Other Than the United StatesTax Treaties; Effective Tax Management; Putting It All Together: Penetrating Foreign Markets from a SAVANT Perspective; CHAPTER 9 Operations Management; Production Design and process Selection; Inventory: Methods of Accounting and Includable Amounts; Strategic Capacity Planning: Plant versus People; Putting It All Together: Operations Management from a SAVANT Perspective; CHAPTER 10 Financing Ongoing Operations and Tax Planning; Operating Earnings; Sale of Operating Assets; Sale of Investments; Short-Term Borrowing.