Strategic corporate tax planning:
Saved in:
| New Title: | Karayan, John E. Strategic business tax planning |
|---|---|
| Main Authors: | , , |
| Format: | Book |
| Language: | English |
| Published: |
Hoboken, NJ
Wiley
2002
|
| Series: | Wiley finance
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XX, 376 S. graph. Darst. |
| ISBN: | 0471220752 |
Staff View
MARC
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| 100 | 1 | |a Karayan, John E. |e Verfasser |4 aut | |
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Record in the Search Index
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|---|---|
| adam_text | NTRODUCTMN XV
tmm ... . ....... ._.„
Understanding Strategic Tax Planning: A Framework 1
CHAPTER1
A Framework for Understanding Taxes 3
How Are Taxes Important in Decision Making? 4
Types of Taxes 9
Basic Principles of Taxation 25
Sources of Tax Laws 29
Important Principles and Concepts in Tax Law 35
Savant Framework 45
CHAPTER2
UHzfeig the SAVANT Framework to Guide Tax Planning 48
Strategy 51
Anticipation 54
Value Adding 59
Negotiating 68
Transforming 69
Putting It All Together: SAVANT Concepts Illustrated 71
raw two . .... _____„
Forming the Enterprise 75
CHAPTBI3
Choosing a Legal Entity: Risk Management, Raising Capital,
and Tax Management 77
Strategy 82
VI
Vjjjj CONTENTS
Anticipation and Timing Issues 87
Value Adding 88
Negotiating 90
Transforming 92
Putting It All Together: Applying SAVANT to Entity Choice 95
Specialized Legal Forms 97
CHAPTER 4
Financing a New Venture 102
Internal Financing 103
External Financing: Debt versus Equity 105
PACT THREE
Operating the Firm 123
CHAPTER 5
New Products: Development, Promotion, and Advertising 125
New Products and Product Improvement 125
SAVANT and Research and Development 141
CHAPTERS
Attracting and Motivating Employees and Managers:
Company and Employee Tax Planning 144
Executive Compensation 145
Nonexecutive Employee Compensation 146
Perquisites 152
Pension and Profit Sharing Plans 153
Current and Deferred Compensation 156
Limits on Deducibility on Executive Compensation 157
Stock Options 157
Management Bonus Plans 163
Financial Statement/Finance versus Tax Strategy Trade Offs 164
Putting It All Together: Applying SAVANT to Executive
Compensation 166
CHAPTER7
Market Penetration: Operating in Different States 173
General Principles of State and Local Taxation 176
Contents JX
Planning with Income Taxes: Manipulation of Plant,
Workforce, and Point of Sale Locations 176
Location Choice: Sourcing versus Production Platforms 185
Distribution: Planning for Sales and Use Taxes 186
Lobbying and Tax Abatements 189
Trade Offs with Local Tax Incentives: Infrastructure,
Government Costs/Subsidies, and Other Local Costs 191
Putting It All Together: SAVANT Applied to Market
Penetration in Other States 191
CHAPTER 8
Market Penetration: Company and Employee Tax Planning
for Operating in Foreign Countries 184
Some Basics on U.S. Taxation of Overseas Operations 194
Some Basics on Taxation by Countries Other Than the
United States 197
Tax Treaties 198
Effective Tax Management 199
Putting It All Together: Penetrating Foreign Markets from a
SAVANT Perspective 216
CHAPTER 9
Operations Management 219
Production Design and process Selection 219
Inventory: Methods of Accounting and Includable Amounts 223
Strategic Capacity Planning: Plant versus People 231
Putting It All Together: Operations Management from a
SAVANT Perspective 235
CHAPTER 10
Financing Ongoing Operations and Tax Planning 239
Operating Earnings 240
Sale of Operating Assets 240
Sale of Investments 241
Short Term Borrowing 243
Accounts Receivable 244
Decrease in Dividends 245
Stock Dividends 246
Stock Buybacks 246
X CONTENTS
Using Employee Stock Ownership Plans 248
Receipt of Dividends from Subsidiaries 249
Putting It All Together: Financing Ongoing Operations from a
SAVANT Perspective 254
CHAPTHH1
Capital Budgeting 259
Fixed Asset Acquisition 259
Analysis from a SAVANT Perspective 263
Putting It All Together: SAVANT Concepts Applied to
Capital Budgeting 269
Make or Buy Decisions 271
Capital Budgeting and Plant Capacity 274
Risk Considerations 279
CHAPTHH2
Financial Statement Analysis and Proactive Tax Planning 282
Segmental Analysis 282
Strategic Analysis: Using Competitor s Tax Note and
Segmental Data 289
Changing Original Form 288
CHAPTHM3
Restructuring 801
Financial Restructuring 301
Financial Restructuring in the SAVANT Framework 303
Business Restructuring 306
Legal Entity Restructuring 306
Divestitures in the SAVANT Framework 312
Selling Off Parts of the Business 312
Selling a Business to an Outside Entity 313
CHAPTBM4
Mergers and Acquisitions 818
Some General Tax Rules 320
Tax Free Mergers and Acquisitions 321
Contents Xj
Statutory Mergers and Consolidations 322
Taxable Mergers and Acquisitions 328
Tax Planning and Acquisition Costs 331
Allocating Purchase Price 332
Financial Accounting Trade Offs 332
Minimizing Tax Benefits 333
Leveraged Buyouts 336
Sources of Merger and Acquisition Finance 337
Defensive Strategies 339
Merger and Acquisition Activity and Scrutiny by Tax
Authorities 341
Putting It All Together: Merger and Acquisition from a
SAVANT Perspective 341
CIUPTHI15
Other Topics in Changing Original Form 844
Use of Flow through Entities for Divestitures 344
Use of Flow through Entities for Acquisitions 347
Liquidations 348
Buying a Subsidiary for Its Assets 353
Fighting Off Takeover Attempts with ESOPs 357
Bankruptcies 360
APPENHXN
Basic Tax Research 8Mb 861
Steps in the Research Process 361
Sources of the Law 362
Getting Answers to Simple Questions 362
APPB1MXB
Present Value Analysis: Lump Sums 884
Annuities 366
Uneven Cash Flows 368
BBUOGMPHY 868
HEX 871
|
| adam_txt |
NTRODUCTMN XV
tmm . . . ._.„
Understanding Strategic Tax Planning: A Framework 1
CHAPTER1
A Framework for Understanding Taxes 3
How Are Taxes Important in Decision Making? 4
Types of Taxes 9
Basic Principles of Taxation 25
Sources of Tax Laws 29
Important Principles and Concepts in Tax Law 35
Savant Framework 45
CHAPTER2
UHzfeig the SAVANT Framework to Guide Tax Planning 48
Strategy 51
Anticipation 54
Value Adding 59
Negotiating 68
Transforming 69
Putting It All Together: SAVANT Concepts Illustrated 71
raw two . . _„
Forming the Enterprise 75
CHAPTBI3
Choosing a Legal Entity: Risk Management, Raising Capital,
and Tax Management 77
Strategy 82
VI
Vjjjj CONTENTS
Anticipation and Timing Issues 87
Value Adding 88
Negotiating 90
Transforming 92
Putting It All Together: Applying SAVANT to Entity Choice 95
Specialized Legal Forms 97
CHAPTER 4
Financing a New Venture 102
Internal Financing 103
External Financing: Debt versus Equity 105
PACT THREE
Operating the Firm 123
CHAPTER 5
New Products: Development, Promotion, and Advertising 125
New Products and Product Improvement 125
SAVANT and Research and Development 141
CHAPTERS
Attracting and Motivating Employees and Managers:
Company and Employee Tax Planning 144
Executive Compensation 145
Nonexecutive Employee Compensation 146
Perquisites 152
Pension and Profit Sharing Plans 153
Current and Deferred Compensation 156
Limits on Deducibility on Executive Compensation 157
Stock Options 157
Management Bonus Plans 163
Financial Statement/Finance versus Tax Strategy Trade Offs 164
Putting It All Together: Applying SAVANT to Executive
Compensation 166
CHAPTER7
Market Penetration: Operating in Different States 173
General Principles of State and Local Taxation 176
Contents JX
Planning with Income Taxes: Manipulation of Plant,
Workforce, and Point of Sale Locations 176
Location Choice: Sourcing versus Production Platforms 185
Distribution: Planning for Sales and Use Taxes 186
Lobbying and Tax Abatements 189
Trade Offs with Local Tax Incentives: Infrastructure,
Government Costs/Subsidies, and Other Local Costs 191
Putting It All Together: SAVANT Applied to Market
Penetration in Other States 191
CHAPTER 8
Market Penetration: Company and Employee Tax Planning
for Operating in Foreign Countries 184
Some Basics on U.S. Taxation of Overseas Operations 194
Some Basics on Taxation by Countries Other Than the
United States 197
Tax Treaties 198
Effective Tax Management 199
Putting It All Together: Penetrating Foreign Markets from a
SAVANT Perspective 216
CHAPTER 9
Operations Management 219
Production Design and process Selection 219
Inventory: Methods of Accounting and Includable Amounts 223
Strategic Capacity Planning: Plant versus People 231
Putting It All Together: Operations Management from a
SAVANT Perspective 235
CHAPTER 10
Financing Ongoing Operations and Tax Planning 239
Operating Earnings 240
Sale of Operating Assets 240
Sale of Investments 241
Short Term Borrowing 243
Accounts Receivable 244
Decrease in Dividends 245
Stock Dividends 246
Stock Buybacks 246
X CONTENTS
Using Employee Stock Ownership Plans 248
Receipt of Dividends from Subsidiaries 249
Putting It All Together: Financing Ongoing Operations from a
SAVANT Perspective 254
CHAPTHH1
Capital Budgeting 259
Fixed Asset Acquisition 259
Analysis from a SAVANT Perspective 263
Putting It All Together: SAVANT Concepts Applied to
Capital Budgeting 269
Make or Buy Decisions 271
Capital Budgeting and Plant Capacity 274
Risk Considerations 279
CHAPTHH2
Financial Statement Analysis and Proactive Tax Planning 282
Segmental Analysis 282
Strategic Analysis: Using Competitor's Tax Note and
Segmental Data 289
Changing Original Form 288
CHAPTHM3
Restructuring 801
Financial Restructuring 301
Financial Restructuring in the SAVANT Framework 303
Business Restructuring 306
Legal Entity Restructuring 306
Divestitures in the SAVANT Framework 312
Selling Off Parts of the Business 312
Selling a Business to an Outside Entity 313
CHAPTBM4
Mergers and Acquisitions 818
Some General Tax Rules 320
Tax Free Mergers and Acquisitions 321
Contents Xj
Statutory Mergers and Consolidations 322
Taxable Mergers and Acquisitions 328
Tax Planning and Acquisition Costs 331
Allocating Purchase Price 332
Financial Accounting Trade Offs 332
Minimizing Tax Benefits 333
Leveraged Buyouts 336
Sources of Merger and Acquisition Finance 337
Defensive Strategies 339
Merger and Acquisition Activity and Scrutiny by Tax
Authorities 341
Putting It All Together: Merger and Acquisition from a
SAVANT Perspective 341
CIUPTHI15
Other Topics in Changing Original Form 844
Use of Flow through Entities for Divestitures 344
Use of Flow through Entities for Acquisitions 347
Liquidations 348
Buying a Subsidiary for Its Assets 353
Fighting Off Takeover Attempts with ESOPs 357
Bankruptcies 360
APPENHXN
Basic Tax Research 8Mb 861
Steps in the Research Process 361
Sources of the Law 362
Getting Answers to Simple Questions 362
APPB1MXB
Present Value Analysis: Lump Sums 884
Annuities 366
Uneven Cash Flows 368
BBUOGMPHY 868
HEX 871 |
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| geographic | USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV021458071 |
| illustrated | Illustrated |
| index_date | 2024-07-02T14:06:48Z |
| indexdate | 2024-07-09T20:36:25Z |
| institution | BVB |
| isbn | 0471220752 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014678153 |
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| owner | DE-M382 |
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| physical | XX, 376 S. graph. Darst. |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | Wiley |
| record_format | marc |
| series2 | Wiley finance |
| spelling | Karayan, John E. Verfasser aut Strategic corporate tax planning John E. Karayan ; Charles W. Swenson ; Joseph W. Neff Hoboken, NJ Wiley 2002 XX, 376 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Wiley finance Unternehmen (DE-588)4061963-1 gnd rswk-swf Steuerplanung (DE-588)4239913-0 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Unternehmen (DE-588)4061963-1 s Steuerplanung (DE-588)4239913-0 s 1\p DE-604 Swenson, Charles W. Verfasser aut Neff, Joseph W. Verfasser aut Ab 2. Aufl. u.d.T. Karayan, John E. Strategic business tax planning (DE-604)BV022312368 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014678153&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Karayan, John E. Swenson, Charles W. Neff, Joseph W. Strategic corporate tax planning Unternehmen (DE-588)4061963-1 gnd Steuerplanung (DE-588)4239913-0 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4239913-0 (DE-588)4078704-7 |
| title | Strategic corporate tax planning |
| title_auth | Strategic corporate tax planning |
| title_exact_search | Strategic corporate tax planning |
| title_exact_search_txtP | Strategic corporate tax planning |
| title_full | Strategic corporate tax planning John E. Karayan ; Charles W. Swenson ; Joseph W. Neff |
| title_fullStr | Strategic corporate tax planning John E. Karayan ; Charles W. Swenson ; Joseph W. Neff |
| title_full_unstemmed | Strategic corporate tax planning John E. Karayan ; Charles W. Swenson ; Joseph W. Neff |
| title_new | Karayan, John E. Strategic business tax planning |
| title_short | Strategic corporate tax planning |
| title_sort | strategic corporate tax planning |
| topic | Unternehmen (DE-588)4061963-1 gnd Steuerplanung (DE-588)4239913-0 gnd |
| topic_facet | Unternehmen Steuerplanung USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014678153&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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