ACCT670 Taxation and Business Decisions (3 cr.)

Prerequisite(s): ACCT505 , ACCT510  
This course examines the relationship between managerial decision making and taxes. Topics include the different types of entities and the impact of tax considerations in business decisions such as corporate structure, reorganization, and compensation.

Upon completion of this course, students are expected to be able to do the following:

1. Research the differences and similarities between federal taxation and business law.
2. Explain the advantages and disadvantages of the taxation of different entities.
3. Analyze the taxation rules for mergers and acquisitions for a company
4. Analyze how taxes impact and influence business decisions.
5. Compare the tax treatments among foreign branches and foreign subsidiaries.
6. Assess tax and nontax costs of various organizational forms.