Taxes and Business Strategy

Learning Outcomes

Students will be able to develop a framework for understanding how taxes affect business decisions. The key themes of the framework – all parties, all taxes and all costs – are applied to decision contexts such as investments, compensation, organizational form, and mergers and acquisitions

 Topics

1. The distinction between tax avoidance and tax evasion, and how these vary among jurisdictions
2. The distinction between accounting and taxable profits in absolute terms
3. Types of payments on which withholding tax may be required (especially interest, dividends, royalties and capital gains accruing to non-residents) the effect of double tax treaties
4. The concept of tax consolidation