Taxes and business strategy: a planning approach
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| Format: | Book |
|---|---|
| Language: | English |
| Published: |
Edinburgh
Pearson
2016
|
| Edition: | 5. ed., global ed. |
| Series: | Always learning
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 528 S. graph. Darst. |
| ISBN: | 9781292065571 1292065575 |
Staff View
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Record in the Search Index
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|---|---|
| adam_text | CONTENTS
—«=£f ՜ 0/0/PJBss*~-
Preface 13
Acknowledgments 15
About the Authors 16
CHAPTER 1 Introduction to Tax Strategy 19
1.1 Themes of the Book 19
Taxing Authority as Investment Partner 20
The Importance of a Contractual Perspective 22
1.2 Why Do Tax Rules Influence Before-Tax Rates of Return
and Investment Decisions? 22
Implicit Taxes and Tax Clienteles 23
Tax Planning as a Tax-Favored Activity 24
Why Study Tax Planning? 24
1.3 Topics Covered inThis Book 25
1.4 Intended Audience forThis Book 27
Summary of Key Points 29
Appendix 1.1 Overview of Calculation of U.S. Income Tax Liability 30
Discussion Questions 31
Exercises 32
Tax-Planning Problems 32
References 33
CHAPTER 2 Tax-Planning Fundamentals 34
2.1 Types of IncomeTax Planning 35
Converting Income from One Type to Another 36
Shifting Income from One Pocket to Another 37
Shifting Income from One Time Period to Another 38
2.2 Restrictions on Taxpayer Behavior 39
Economic Substance, Business Purpose, and Substance over Form 39
Constructive-Receipt Doctrine 41
Related-Party versus Arms-Length Contracts 42
Assignment-of-lncome Doctrine 42
2.3 The Legislative Process and Sources of Tax Information 43
Primary and Secondary Authorities 43
The Legislative Process 43
Regulations and Revenue Rulings That Result from the Passage of a Tax Act 44
The Role of Judicial Decisions 45
Secondary Authorities 45
Summary of Key Points 46
Appendix 2.1 Sources of Information on Tax Legislation 47
Appendix 2.2 More Detailed Examples of Tax Planning 48
Discussion Questions 49
Exercises 50
Tax-Planning Problems 51
References and Additional Readings 52
4
Contents
CHAPTERS Returns on Alternative Savings Vehicles 54
3.1 Intertemporally Constant Tax Rates 55
Review of Compound Interest 57
Investments in Savings Vehicles I and II 57
Hybrid Savings Vehicles 59
Differences in After-Tax Accumulations in Savings Vehicles I
and II as a Function of Pretax Rates of Return 60
Investments in Savings Vehicle III 60
Comparison of Savings Vehicles II and III 61
Investments in Savings Vehicle IV 61
Investments in Savings Vehicle V 62
Investments in Savings Vehicle VI 63
Dominance Relations and Empirical Anomalies 64
3.2 Changes in Tax Rates over Time 64
3.3 More on Pension Plans 65
Traditional Deductible IRAs 66
Nondeductible IRAs 66
Roth IRAs 66
Comparison of the Deductible and Roth IRAs—New Contributions 67
Comparison of the Deductible and Roth IRAs—The Conversion Decision 69
Summary of Key Points 70
Discussion Questions 77
Exercises 72
Tax-Planning Problems 73
References and Additional Readings 75
CHAPTER 4 Choosing the Optimal Organizational Form 76
4.1 Organizational Forms for Producing Goods and Services 78
Data on Partnerships and LLCs 79
Data on Corporations 82
4.2 Computation of After-Tax Returns to Pass-Through
and Non-Pass-Through Forms of Organization 82
4.3 Start-up Enterprises: Decision Factors, Expectations,
and Observed Data 85
4.4 Changing Preferences for Organizational Forms Induced
by Tax-Rule Changes 87
The Required Before-Tax Rates of Return on Corporate
and Partnership Activities 88
The Required Rate of Return on Stocks in the Presence of Dividends 90
The Effective Annualized Tax Rate on Shares: ts 90
Required Before-Tax Rate of Return: Corporations versus Partnerships: R*c 91
Post-1986 Tax Reform Act (1987, 1988-1990) 93
Further Analysis of the 2003 Tax Act 94
Progressive Personal Income Tax Rates, tp and tcg 96
4.5 Other Organizational FormsThrough Which to Organize Production
Activities 97
Summary of Key Points 99
Appendix 4.1 Dividend Imputation in the Corporate Form 82
Appendix 4.2 Other Investment Vehicles 84
Discussion Questions 103
Exercises 103
Tax-Planning Problems 104
References and Additional Readings 106
CHAPTER 5 Implicit Taxes and Clienteles, Arbitrage, Restrictions, and
Frictions 108
5.1 Tax-Favored Status and ImplicitTaxes 110
5.2 The ImplicitTax Rate, the Explicit Tax Rate, and theTotalTax Rate 114
Computing the Implicit Tax 114
Total Tax Rates in a Competitive Market 115
5.3 The Importance of Adjusting for Risk Differences 116
5.4 Clienteles 119
Evidence on the Existence of Implicit Taxes and Clienteles 119
5.5 ImplicitTaxes and Corporate Tax Burdens 121
5.6 Tax Arbitrage 122
5.7 Organizational-Form Arbitrage 123
Immediate Tax Rebates When Taxable Income Is Negative 123
No Tax Rebates on Negative Taxable Income 124
Restrictions on Organizational-Form Arbitrage 125
Full Taxation with Deferral and Organizational-Form Arbitrage 125
The Effects of Frictions on Organizational-Form Arbitrage 126
Bankruptcy Rules and Organizational-Form Arbitrage 127
Buying and Selling Implicitly Taxed Assets to Effect
Organizational-Form Arbitrage 128
5.8 Clientele-Based Arbitrage 129
Clientele-Based Arbitrage with Investments in Tax-Favored Assets
Other Than Tax-Exempt Bonds 131
Market Equilibrium with Tax-Exempt Entities 131
Summary of Key Points 132
Appendix 5.1 Adjusting for Risk Using the Capital Asset Pricing Model 134
Discussion Questions 134
Exercises 135
Tax-Planning Problems 136
References and Additional Readings 138
CHAPTER 6 Nontax Costs of Tax Planning 141
6.1 Symmetric Uncertainty, Progressive Tax Rates, and Risk-Taking 143
R D and O G Activities 144
Progressive Tax Rates and Fledging 146
6.2 Tax Planning in the Presence of Risk-Sharing and
Hidden-Action Considerations 146
Contracting in Capital Markets 147
Contracting in Labor Markets 148
Conflicts between Risk-Sharing and Tax Minimization 149
Conflicts between Incentive Contracting
and Tax Minimization 149
6
Contents
6.3 Tax Planning in the Presence of Hidden-Information Considerations 150
6.4 Tax Planning and Organizational Design 152
6.5 Accounting for IncomeTax Basics and the Importance of Financial
Accounting Outcomes in Tax Plans 153
Accounting for Corporate Income Taxes—Rules and Disclosure Example 155
Examples of Temporary Differences 158
Examples of Permanent Differences 160
Interpreting Income Tax Expense Disclusures 161
Example Illustrating Corporate Income Tax Disclosures 162
FIN 48 Accounting for Uncertain Tax Benefits 167
Examples of Actual Corporate Disclosure 169
Other Details about Unrecognized Tax Benefits 174
Evidence about the Importance of Financial Accounting Income 178
Book-Tax Trade-off: Income Shifting across Time 178
Book-Tax Trade-off: LIFO/FIFO Studies 179
Regulatory Costs 180
Asset Divestitures 180
Dollar Estimates of Firms Willingness to Forgo Tax Savings 181
Survey Evidence and Anecdotes of Lobbying Activity 181
Summary of Key Points 182
Discussion Questions 184
Exercises 188
Tax-Planning Problems 190
References and Additional Readings 190
CHAPTER 7 The Importance of Marginal Tax Rates and Dynamic Tax-Planning
Considerations 193
7.1 Marginal Tax Rate: Definitional Issues 195
Scenario 1: Tl, 0, NOL, _, = 0 196
Scenario 2: Tl, 0, NOL, _, 0 197
Scenario 3: Tl( 0, NOL, _ ,= 0 197
Scenario4: Tl, 0, NOL,_, 0 198
Evidence on NOLs for U.S. Corporations 198
Estimating Corporate Marginal Tax Rates 199
Additional Details on Local-Level Tax Rates and Individual-Level
Marginal Rates 201
Average and Effective Tax Rates 202
Problems with Average (and Effective) Tax Rates 203
7.2 Tax Planning for Low-Marginal-Tax-Rate Firms 204
7.3 Adaptability of theTax Plan 205
Transaction Costs and Tax Clienteles 206
Adaptability in Investment and Financing Decisions 207
7.4 Reversibility ofTax Plans 207
7.5 Ability to Insure against Adverse Changes inTax Status 209
7.6 Tax Planning When aTaxpayer s MarginalTax Rate
Is Strategy-Dependent 212
Summary of Key Pom ts 213
Appendix 7.1 214
Discussion Questions 214
Exercises 215
Tax-Planning Problems 216
References and Additional Readings 217
CHAPTER 8 Compensation Planning 219
8.1 Salary versus Deferred Compensation 219
Employer and Employee Tax Rates Both Expected to Fall 223
2012 Tax Planning with Deferred Compensation Plans 224
Summary of Deferred Compensation Plans 224
8.2 Salary versus Fringe Benefits 224
Analysis for Taxable Employer 226
Analysis for Tax-Exempt Employer 226
Employer-Provided Meals 226
8.3 Cash Bonus Plans 227
8.4 Stock-Based Compensation Components 227
Restricted Stock 227
Employee Tax Rates Expected to Rise 231
Long-Term Performance Awards 232
Employee Stock Options and Stock Appreciation Rights 233
Tax Issues Relating to Incentive Stock Options and Nonqualified
Stock Options 234
NQOs versus ISOs 235
Evidence on the Role of Taxes in the Choice of ISOs 239
Disqualifying Dispositions of ISOs 240
The Role of Taxes in the NQO Exercise Decision 241
Financial Accounting and Tax Comparison of Restricted Stock, Performance
Share Awards, Stock Appreciation Rights, and Stock Options 245
Other Differences between Restricted Stock
and SARS, PSAs, and ESOs 248
Compensation in Venture-Capital-Backed Start-Ups 249
Other Influences of Taxes on Compensation Structure 249
Concluding Remarks 250
Summary of Key Points 250
Appendix 8.1 Accounting for the Tax Benefits of Employee Stock Options 252
Appendix 8.2 SEAS 123 Accounting (up to 2005) for the Tax Benefits of Stock Options 258
Appendix 8.3 Backdating Stock Option Grants 263
Appendix 8.4 Incentive Stock Options and Alternative Minimum Tax Complications 267
Discussion Questions 270
Exercises 272
Tax-Planning Problems 274
Re ferences and Additional Readings 276
CHAPTER 9 Pension and Retirement Planning 278
9.1 Types of Pension Plans 279
9.2 A Comparison of Salary and Pension Compensation 282
Rates of Return on Investments In and Out of Pension Accounts 283
Antidiscrimination Rules 283
9.3 Deferred Compensation versus Pension 284
9.4 The Stocks-versus-Bonds Puzzle 285
9.5 Does It Pay to Maintain an Overfunded Pension Plan? 288
Advantages and Disadvantages 288
Empirical Evidence on Determinants of Defined Benefit Plan
Pension Funding 291
9.6 Funding Post-Employment Health Care Benefits 292
The Sweetened Pension Benefit Approach 293
The Pay-as-You-Go Approach 294
Other Factors Relevant to the Funding Decision 295
9.7 Employee Stock-Ownership Programs 295
Summary of Key Points 297
Appendix 9.1 Excise Tax Complications 299
Discussion Questions 299
Exercises 300
Tax-Planning Problems 301
References and Additional Readings 303
CHAPTER 10 Multinational Tax Planning: Introduction and Investment
Decisions 305
10.1 Overview of Multinational Taxation 306
Avoiding Worldwide Taxation 307
Operating as a Branch, Partnership, or a Foreign Subsidiary 309
Foreign Tax Credits 311
Subpart F Income and Controlled Foreign Corporations (CFCs) 314
Inversion Transactions 315
10.2 HowTaxes Affect the Location and Structure of Investments 317
Large Implicit Taxes and Foreign Investment Incentives 320
10.3 The Decision to Repatriate or Reinvest 322
Subpart F Income and Controlled Foreign Corporations 324
A Tax Holiday for Repatriations 325
Investment and Repatriation Policy When the Foreign Tax Rate Exceeds
the Domestic Tax Rate 326
Summary of Key Points 326
Discussion Questions 327
Exercises 327
Tax-Planning Problems 328
References and Additional Readings 330
CHAPTER 11 Multinational Tax Planning: Foreign Tax Credit
Limitations and Income Shifting 331
11.1 ForeignTax Credit Limitations and Incentives 331
Example of Excess FTC Limitation 332
Example of Excess FTC Credit 333
Example of FTC with Multiple Subsidiaries 336
Country-by-Country FTC Limitations 337
Separate Basket Limitations 337
FTC Limitations and the Capital Structure of Foreign Subsidiaries 338
11.2 Shifting Income Across Jurisdictions 338
Transfer Pricing 338
Example of Shifting Income via Transfer Pricing 339
Rules to Mitigate Income Shifting via Transfer Pricing 340
Source-of֊lncome Rules 341
11.3 Attempts to Encourage Exports and/or Domestic Production 341
11.4 U.S.TaxTreatment of Foreign Investors 341
Summary of Key Points 342
Discussion Questions 343
Exercises 344
Tax-Planning Problems 344
References and Additional Readings 346
CHAPTER 12 Corporations: Formation, Operation, Capital Structure,
and Liquidation 348
12.1 Corporate Formation 349
12.2 Taxation of Corporate Operations 351
Book-Tax Differences: Taxable Income
versus GAAP Income 351
Net Operating Losses 352
Gains and Losses and Tax Basis 352
Capital Gains and Losses 353
Section 1231 Assets 353
Dividends Received Deduction 353
Consolidated Tax Returns 354
12.3 PossibleTax Benefits of Leverage in Firms Capital Structures 354
Theory of the Tax Benefits of Leverage 354
Empirical Work on the Tax Benefits of Leverage 356
12.4 Debt-Equity Hybrids 357
Traditional Preferred Stock 357
Trust Preferred Stock 358
Zero-Coupon Bonds 360
12.5 Taxation of Distributions and
Share Repurchases 362
The Concept of Earnings and Profits 363
Special Kinds of Distributions 365
Taxation of Share Repurchases 366
12.6 Tax Planning Using theTax Rules for
Distributions and Share Repurchases 367
12.7 Taxation of Liquidations 368
Parent-Subsidiary Liquidations 368
Summary of Key Points 368
Discussion Questions 369
Exercises 370
References and Additional Readings 370
CHAPTER 13 Introduction to Mergers, Acquisitions, and Divestitures 372
13.1 Overview of Issues 373
Reasons for Mergers, Acquisitions, and Divestitures 373
Types of Mergers, Acquisitions, and Divestitures 373
13.2 MajorTax Issues Associated with Mergers,
Acquisitions, and Divestitures 374
Shareholder Tax Liabilities 374
Effect on Tax Attributes 375
Target Corporate-Level Tax Effect of The Merger, Acquisition,
or Divestiture 376
Change in the Tax Basis of the Target or Divested Subsidiary Assets 376
Effect of Leverage on Mergers and Acquisitions 376
13.3 Nontax Issues in Mergers, Acquisitions, and Divestitures 377
13.4 Five Basic Methods to Acquire a Freestanding C Corporation 377
13.5 Four Methods to Divest a Subsidiary or Line of Business 379
13.6 Tax Deductibility of Goodwill and Other Intangible Assets
Under Section 197 380
Summary of Key Points 380
Discussion Questions 381
References and Additional Readings 381
CHAPTER 14 Taxable Acquisitions of Freestanding C Corporations 383
14.1 Tax Consequences of Alternative Forms of Corporate Acquisitions 384
Case 1: Taxable Asset Acquisition Without a
Complete Liquidation of the Target 385
Case 2: Sale of the Target Firm s Assets Followed by a Liquidation 387
Case 3: Purchase of the Target s Stock Followed by a Section 338 Election 388
Case 4: Purchase of the Target s Stock Without a Section 338 Election 390
14.2 Comparison ofTaxable Acquisition Structures 392
Analysis of Acquiring Firm Indifference Price 396
14.3 Practical Issues Associated with Structuring and Pricing
an Acquisition 398
Estimating the Net Tax Basis of a Target s Assets 398
Summary of Key Points 401
Discussion Questions 402
Tax-Planning Problems 402
References and Additional Readings 403
CHAPTER 15 Taxable Acquisitions of S Corporations 404
15.1 Tax Consequences ofTaxable S Corporation
Acquisition Structures 405
Case 1: Taxable Asset Acquisition 406
Case 2: Taxable Stock Acquisition with a Section 338(h)(10) Election 410
Case 3: Taxable Stock Acquisition without a Section 338(h)(10) Election 411
Which Structure Is Optimal in the Sale of an S Corporation? 412
Advanced Analysis: S Corporation Acquisition 414
15.2 Comparison of the Sale of Similar S and C Corporations 417
Tax Consequences for T1 and T2 Shareholders
in a Taxable Stock Sale 419
Valuation Consequences and Issues 423
Summary of Key Points 424
Discussion Questions 424
Tax-Planning Problems 425
References and Additional Readings 427
CHAPTER 16 Tax-Free Acquisitions of Freestanding C Corporations 428
16.1 BasicTypes ofTax-Free Reorganizations 429
General Requirements for Tax-Free Treatment under Section 368 429
16.2 Section 368 A Reorganization: Statutory Merger 431
Requirements to Qualify for Tax-Free Treatment under Section 368(a)(1)(A) 432
Tax Consequences of a Section 368 A 432
Nontax Issues Associated with the Section 368 A Structure 434
Triangular Mergers 434
16.3 Section 368 B Reorganization: Stock-for-Stock Acquisition 434
Requirements to Qualify for Tax-Free Treatment under Section 368(a)(1 )(B) 435
Tax Consequences of a Section 368 B 436
Nontax Issues Associated with the Section 368 B Structure 437
16.4 Section 368 C Reorganization: Stock-for-Assets Acquisition 437
Requirements to Qualify for Tax-Free Treatment Under
Section 368(a)(1)(C) 437
Tax Consequences of a Section 368 C 438
16.5 Tax-Free Reorganizations Under Section 351 439
Requirements for Tax-Free Treatment under Section 351 439
Tax Consequences of a Section 351 Merger 439
Comparison of Tax-Free Acquisition Structures 441
16.6 Limitations onTarget FirmTax Attributes 442
How Much Are the Target Firm s NOLs worth? 445
General Limitations on a Firm s NOLs and NOL Poison Pills 446
16.7 Quantifying Pricing Differences BetweenTaxable andTax-Free
Acquisitions of Freestanding C Corporations 446
Additional Complexities 451
16.8 Comparison ofTaxable andTax-Free Acquisitions of Freestanding
C Corporations 452
Advanced Techniques to Provide Diversification and
Tax-Free Treatment 454
Summary of Key Points 455
Discussion Questions 455
Tax-Planning Problems 456
References and Additional Readings 459
CHAPTER 17 Tax Planning for Divestitures 460
17.1 Subsidiary Sales 461
Tax-Free Subsidiary Sales 461
Taxable Subsidiary Sales 461
Comparison of Taxable Acquisition Structures 468
Additional Complexities: Subsidiary Sale 472
Difference between Subsidiary Sales and Sales
of Freestanding C Corporations 474
Valuation Effects 475
17.2 Tax-Free Divestiture Methods 476
Equity Carve-Outs 476
Tax-Free Spin-Offs 479
Factors That Influence Divestiture Method Choice 480
12 Contents
Summary of Key Points 481
Discussion Questions 482
Tax-Planning Problems 482
References and Additional Readings 484
CHAPTER 18 Estate and Gift Tax Planning 485
18.1 Fundamentals of Estate and Gift Taxation 487
Specifics of the Gift Tax 488
Specifics of the Estate Tax 489
Income Tax Consequences of Gifts and Bequests 491
Generation-Skipping Transfer Tax 491
18.2 Estate- and Gift-Planning Strategies 492
Making Full Use of the Annual Gift Tax Exclusion 492
Paying for the Kids and Grandkids Educational and Medical Expenses 492
Gifting in Excess of the Annual Exclusion 493
Keeping Life Insurance Out of the Gross Estate 493
Using Each Spouse s Lifetime Exclusion: Credit-Shelter or Bypass Trusts 494
Using the Marriage Deduction to Defer Estate Taxation: QTIPs 494
Family Limited Partnerships 495
Transfers of Knowledge, Information, and Services 495
Charitable Remainder Trusts and Grantor Retained Trusts 496
18.3 Monetizing Appreciated Assets without
TriggeringTaxation: A Case Study 496
Taxation of Short Sales 497
The Strategy 497
Congress Takes Action 498
Avoiding the Constructive Sale Rules 498
18.4 TheTax Subsidy to Charitable Giving 499
18.5 A Model of theTrade-offs Between Gifting now Versus by Bequest 500
The Trade-offs between Gifting and Losing the Step-Up
in Basis on Bequests 501
Summary of Key Points 502
Discussion Questions 503
Exercises 504
Tax-Planning Problems 504
References and Additional Readings 505
Glossary 506
Index 517
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| geographic | USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV042399775 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T01:20:30Z |
| institution | BVB |
| isbn | 9781292065571 1292065575 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027835484 |
| oclc_num | 908617890 |
| open_access_boolean | |
| owner | DE-188 DE-20 DE-19 DE-BY-UBM DE-M382 DE-355 DE-BY-UBR DE-945 DE-473 DE-BY-UBG DE-703 DE-N2 |
| owner_facet | DE-188 DE-20 DE-19 DE-BY-UBM DE-M382 DE-355 DE-BY-UBR DE-945 DE-473 DE-BY-UBG DE-703 DE-N2 |
| physical | 528 S. graph. Darst. |
| publishDate | 2016 |
| publishDateSearch | 2016 |
| publishDateSort | 2016 |
| publisher | Pearson |
| record_format | marc |
| series2 | Always learning |
| spelling | Taxes and business strategy a planning approach Myron S. Scholes ... 5. ed., global ed. Edinburgh Pearson 2016 528 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Always learning Steuerplanung (DE-588)4239913-0 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Steuervermeidung (DE-588)4121725-1 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Steuerbelastung (DE-588)4129062-8 gnd rswk-swf Strategisches Management (DE-588)4124261-0 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Unternehmen (DE-588)4061963-1 s Steuerrecht (DE-588)4116614-0 s Steuerplanung (DE-588)4239913-0 s Strategisches Management (DE-588)4124261-0 s DE-604 Steuervermeidung (DE-588)4121725-1 s Steuerbelastung (DE-588)4129062-8 s 1\p DE-604 Scholes, Myron S. 1941- Sonstige (DE-588)139033394 oth Erscheint auch als Online-Ausgabe 978-1-292-06560-1 (DE-604)BV046696287 Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027835484&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 | Taxes and business strategy a planning approach Steuerplanung (DE-588)4239913-0 gnd Unternehmen (DE-588)4061963-1 gnd Steuervermeidung (DE-588)4121725-1 gnd Steuerrecht (DE-588)4116614-0 gnd Steuerbelastung (DE-588)4129062-8 gnd Strategisches Management (DE-588)4124261-0 gnd |
| subject_GND | (DE-588)4239913-0 (DE-588)4061963-1 (DE-588)4121725-1 (DE-588)4116614-0 (DE-588)4129062-8 (DE-588)4124261-0 (DE-588)4078704-7 |
| title | Taxes and business strategy a planning approach |
| title_auth | Taxes and business strategy a planning approach |
| title_exact_search | Taxes and business strategy a planning approach |
| title_full | Taxes and business strategy a planning approach Myron S. Scholes ... |
| title_fullStr | Taxes and business strategy a planning approach Myron S. Scholes ... |
| title_full_unstemmed | Taxes and business strategy a planning approach Myron S. Scholes ... |
| title_short | Taxes and business strategy |
| title_sort | taxes and business strategy a planning approach |
| title_sub | a planning approach |
| topic | Steuerplanung (DE-588)4239913-0 gnd Unternehmen (DE-588)4061963-1 gnd Steuervermeidung (DE-588)4121725-1 gnd Steuerrecht (DE-588)4116614-0 gnd Steuerbelastung (DE-588)4129062-8 gnd Strategisches Management (DE-588)4124261-0 gnd |
| topic_facet | Steuerplanung Unternehmen Steuervermeidung Steuerrecht Steuerbelastung Strategisches Management USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027835484&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT scholesmyrons taxesandbusinessstrategyaplanningapproach |