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Business Tax Planning 2e » (2nd Edition)

Book cover image of Business Tax Planning 2e by Karayan

Authors: Karayan, Charles W. Swenson
ISBN-13: 9780470009901, ISBN-10: 047000990X
Format: Hardcover
Publisher: Wiley, John & Sons, Incorporated
Date Published: September 2006
Edition: 2nd Edition

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Author Biography: Karayan

JOHN E. KARAYAN, JD, PHD, is a professor at California State Polytechnic University, Pomona. He is also a Partner at the law firm of Bond Karayan. Prior to his academic career, he was director of taxes at Informatics General Corporation (now Sterling Software); assistant tax counsel at The Parsons Corporations, and supervising specialist at Coopers & Lybrand (now PricewaterhouseCoopers). He is the Editor in Chief of the Journal of Interdisciplinary Studies as well as a member of the editorial review board (former associate editor) of Mid-Atlantic Journal of Business, Research in Healthcare Financial Management, and the Business Forum Journal.

CHARLES W. SWENSON, CPA, PHD, is Professor and Leventhal Research Fellow in the Marshall School of Business at the University of Southern California, where he has taught for the last nineteen years. He holds a joint appointment at the California Institute of Technology (Caltech). His practice experience includes PricewaterhouseCoopers and Deloitte & Touche. He is a member of the AICPA and the American Economics Association, and is a cofounder of the National Tax Credit Group, LLC.

Book Synopsis

Strategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes, this reader-friendly guide shows you how to optimally put tax management principles to work in your business.

Table of Contents

Introduction
Pt. 1Understanding Strategic Tax Planning: A Framework1
Ch. 1A Framework for Understanding Taxes3
Ch. 2Utilizing the SAVANT Framework to Guide Tax Planning48
Pt. 2Forming the Enterprise75
Ch. 3Choosing a Legal Entity: Risk Management, Raising Capital, and Tax Management77
Ch. 4Financing a New Venture102
Pt. 3Operating the Firm123
Ch. 5New Products: Development, Promotion, and Advertising125
Ch. 6Attracting and Motivating Employees and Managers: Company and Employee Tax Planning144
Ch. 7Market Penetration: Operating in Different States173
Ch. 8Market Penetration: Company and Employee Tax Planning for Operating in Foreign Countries194
Ch. 9Operations Management219
Ch. 10Financing Ongoing Operations and Tax Planning239
Ch. 11Capital Budgeting259
Ch. 12Financial Statement Analysis and Proactive Tax Planning282
Pt. 4Changing Original Form299
Ch. 13Restructuring301
Ch. 14Mergers and Acquisitions319
Ch. 15Other Topics in Changing Original Form344
App. ABasic Tax Research Skills361
App. BPresent Value Analysis: Lump Sums364
Bibliography369
Index371

Subjects