TAXATION MANAGEMENT AND STRATEGY (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Explain Leasing, Built Operate and Transfer – BOT, Non-Profit and Foundation Taxation, Taxation of Merger, Acquisition, Consolidation, Expansion and Liquidation of Business;  Explain Taxation of Banking Insurance, Venture Capital, Mining Company, Taxation on Currency Transactions, SWAP, Forward Sales, Cross Currency Interest Rate Swap and Tax Incentives; Explain Special Relationship, Transfer Pricing, Tax Avoidance, Advanced Pricing Agreement and Mutual Agreement Procedures; Explain Concept of Tax Planning, Concept and Method of Transfer Pricing; Prepare Fiscal Reconciliation for Tax Planning, Deferred Tax Asset and Deferred Tax Liability; Identify Strategies could be used both in Domestic and International Tax Planning.

Topics:

1. Leasing Taxation;
2. Built Operate and Transfer – BOT Taxation;
3. Non Profit and Foundation Taxation;
4. Taxation of Merger, Acquisition, Consolidation, Expansion and Liquidation of Business;
5. Banking Industry Taxation & Insurance Industry Taxation;
6. Venture Capital Taxation & Mining Company Taxation;
7. Taxation on Currency Transactions, SWAP, Forward Sales, Cross Currency Interest Rate Swap Taxation;
8. Tax Incentives;
9. Special Relationship, Transfer Pricing, Tax Avoidance, Advanced Pricing Agreement and Mutual Agreement Procedures;
10. Overview of Tax Planning, Depreciation and Revaluation;
11. Leasing Tax Planning and Transfer Pricing;
12. Fiscal Financial Statement;
13. Deferred Tax Asset and Deferred Tax Liability;
14. Tax Audit and Tax Investigation;
15. Domestic Tax Planning;
16. International Tax Planning.