Taxes and business strategy : a planning approach / Myron S. Scholes, Mark A. Wolfson, Merle Erickson, Michelle Hanlon, Edward L. Maydew, Terry Shevlin.
Estate and gift tax planning. Tax-planning fundamentals -- Returns on alternative savings vehicles -- Choosing the optimal organizational form -- Implicit taxes and clienteles, arbitrage, restrictions, and frictions -- Nontax costs of tax planning -- The importance of marginal tax rates and dynamic tax-planning considerations -- Compensation planning -- Pension and retirement planning -- Multinational tax planning : introduction and investment decisions -- Multinational tax planning : foreign tax credit limitations and income shifting -- Corporations : formation, operation, capital structure, and liquidation -- Introduction to mergers, acquisitions, and divestitures -- Taxable acquisitions of freestanding C corporations -- Taxable acquisitions of S corporations -- Tax-free acquisitions of freestanding C corporations -- Tax planning for divestitures -- Estate and gift tax planning.
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