Easy Education Bangladesh

Corporate Tax  Planning

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About Course

Paper Code : 312513

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Credits : 4

Class Hours :120 hrs.

Paper Title :

Corporate Tax  Planning

Course Content

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Chapter-1 Introduction
Corporate Tax Planning-An Introduction: Corporate Entities and Corporate Income Tax Rates-Why Tax Planning Arises? –Tax evasion, Tax avoidance, Tax planning, and Tax Management – Traditional vs. Effective Tax Planning- Tax Research –Types of tax planning, Restriction on taxpayer behavious, Legislative process and sources of tax information.

Chapter- 2 Intertemporal Tax Planning
Intertemporal Tax Planning using alternative Savings Vehicles – Constant Tax Rates – Changes in Tax Rates -Implications for Bangladesh.

Chapter-3.1 Corporate Tax Consequences
Corporate Formation – Taxation of Corporate Operations - Possible Tax Benefits of Leverage in Firm’s Capital Structures-Debt-Equity Hybrids-Taxation of Distributions and Share Repurchases-Tax planning using the Tax Rules for Distributions and Share Repurchases- Taxation of Liquidations.

Chapter-3.2 Corporate Tax Consequences -Financial Leverage
Corporate Formation – Taxation of Corporate Operations - Possible Tax Benefits of Leverage in Firm’s Capital Structures-Debt-Equity Hybrids-Taxation of Distributions and Share Repurchases-Tax planning using the Tax Rules for Distributions and Share Repurchases- Taxation of Liquidations.

Chapter- 4 Implicit Taxes, Clienteles and Tax Arbitrage
Tax-Favored Status and Implicit Taxes- Implicit, Explicit and Total Taxes and Tax Rates –Importance of Adjusting for Risk Differences-Clienteles –Implicit Taxes and Corporate Tax Burdens –Tax Arbitrage: Organizational-form Arbitrage and Clientele-Based Arbitrage.

Chapter- 5 Non-tax Costs of Tax Planning
Symmetric Uncertainty, Progressive Tax Rates, and Risk Taking- Tax Planning in the Presence of Risk-Sharing and Hidden-Action Considerations-Tax Planning in the Presence of Hidden-Information Considerations-Tax Planning and Organizational Design-Conflicts between Financial Reporting and Tax Planning.

Chapter-6 Importance of Marginal Tax Rates and Dynamic Tax Planning Considerations
Marginal Tax Rate: Definitional Issues-Tax Planning for Low Marginal Tax Rate Firms –Adaptability of Tax Plans-Reversibility of Tax Plans-Ability to Insure against Adverse Changes in Tax Status- Tax Planning When a Taxpayer’s Marginal Tax Rate is Strategy-Dependent.

Chapter-7 Corporate Compensation Planning
Components of Compensation and Tax Consequences-Tax Planning regarding Salary versus Deferred Compensation-Tax Planning regarding Salary versus Fringe Benefits-Tax Planning regarding other benefits provided to employees.

Chapter-8 Multinational Tax Planning
Overview of Multinational Taxation-How Taxes Affect the Location and Structure of Investments-Decision to Repatriate or Reinvest-Shifting Income Across Jurisdictions.

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