ACCT 6120 Taxes Research and Strategy

3 semester hours

The purpose of this course is to provide a framework for understanding how taxes affect business decisions. The framework considers contracting parties, federal taxes, and relevant costs. The course uses tax research to explore topics related to this framework such as tax planning for investments; tax planning for mergers, acquisitions, and divestitures; and domestic and international tax planning. While covering these issues, the course explores related structural flaws and biases present in tax law and the tax lawmaking process.