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Informationen zum Autor JOHN E. KARAYAN , JD, PHD, is a professor at California State Polytechnic University, Pomona. He is also a Partner at the law firm of Bond Karayan. Prior to his academic career, he was director of taxes at Informatics General Corporation (now Sterling Software); assistant tax counsel at The Parsons Corporations, and supervising specialist at Coopers & Lybrand (now PricewaterhouseCoopers). He is the Editor in Chief of the Journal of Interdisciplinary Studies as well as a member of the editorial review board (former associate editor) of Mid-Atlantic Journal of Business, Research in Healthcare Financial Management, and the Business Forum Journal. CHARLES W. SWENSON , CPA, PHD, is Professor and Leventhal Research Fellow in the Marshall School of Business at the University of Southern California, where he has taught for the last nineteen years. He holds a joint appointment at the California Institute of Technology (Caltech). His practice experience includes PricewaterhouseCoopers and Deloitte & Touche. He is a member of the AICPA and the American Economics Association, and is a cofounder of the National Tax Credit Group, LLC. Klappentext Business decision-makers need to think bottom line-and that means after taxes.Drawing upon more than fifty years of professional experience between them, authors and tax experts John Karayan and Charles Swenson deftly show managers how to get to the bottom line without getting bogged down in the details of taxes.Strategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes, this reader-friendly guide shows you how to optimally put tax management principles to work in your business.Appropriate for undergraduate finance students as well as professionals, this Second Edition is updated to include the newest federal tax acts as well as a host of key cases and administrative pronouncements. Zusammenfassung Strategic Business Tax Planning! Second Edition is the definitive handbook on business tax planning! skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes! this reader-friendly guide shows you how to optimally put tax management principles to work in your business. Inhaltsverzeichnis About the Authors v Acknowledgments xiii Introduction xv Part 1 Strategic Tax Planning 1 Chapter 1 A Framework for Understanding Taxes 3 How are Taxes Important in Decision Making? 5 Types of Taxes 8 Basic Principles of Taxation 30 Sources of Tax Laws 35 Important Principles and Concepts in Tax Law 42 SAVANT Framework 56 Chapter 2 Using the SAVANT Framework to Guide Tax Planning 61 Strategy 63 Anticipation 66 Value-Adding 72 Negotiating 83 Transforming 85 Putting It All Together: SAVANT Concepts Illustrated 87 Part 2 Forming the Enterprise 93 Chapter 3 Choosing a Legal Entity: Risk Management, Raising Capital, and Tax Management 95 Strategy 100 Anticipation and Timing Issues 106 Value-Adding 108 Negotiating 110 Transforming 112 Putting It All Together: Applying SAVANT to Entity Choice 116 Specialized Legal Forms 118 Chapter 4 Financing a New Venture 125 Internal Financing 126 External Financing: Debt versus Equity 129 Part 3 Operating the Firm 153 Chapter 5 New Products: Development, Promotion, and Advertising 155 New Products and Product Improvement 155 SAVANT and Research and Development 175 Chapter 6 Attracting and Motivating Employees and Managers: Company and Employee T...
