Topics in Tax: Strategic Business & Tax Planning

B736 is taught by D. Greene, Rego

Nearly every major business decision is shaped by tax law. This course explores how and why taxation, particularly federal income taxes, affects everyday business decisions. The course will take a broad perspective on a variety of business planning topics from entity formation; to business investment and financing decisions; to tax arbitrage; to multiparty business and tax planning; to the taxation of international activities; and finally to the tax treatment of corporate mergers and acquisitions. The course will be taught in two different sections at the Kelley School of Business. Each student is required to enroll in only one of the two sections. The class will consist of law and graduate business students, and it will meet according to the Kelley school s calendar. Thus, it will be an intense 7-week course, meeting twice a week from late October through mid-December. In order to receive the full law school (2.0) credits for this course, law students will be required to meet with Professor Greene as a class on several occasions before the formal start of the course in October. These early class meetings will be used to familiarize law students with the fundamental business concepts used in the course. This course is recommended for those law students interested in transactional planning, as well as those who would like to have a well-rounded understanding of business law. B650: Introduction to Federal Income Tax is the only prerequisite for this course. Those students who have sufficient professional business or tax experience may be able to waive this requirement with the permission of the instructor. Please note that this class meets according to Business School regulations and calendar.