{"product_id":"business-tax-planning-2e-9780470009901","title":"Business Tax Planning 2e","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eStrategic 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.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eAbout the Authors v\u003c\/p\u003e \u003cp\u003eAcknowledgments xiii\u003c\/p\u003e \u003cp\u003eIntroduction xv\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart 1 Strategic Tax Planning 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 A Framework for Understanding Taxes 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow are Taxes Important in Decision Making? 5\u003c\/p\u003e \u003cp\u003eTypes of Taxes 8\u003c\/p\u003e \u003cp\u003eBasic Principles of Taxation 30\u003c\/p\u003e \u003cp\u003eSources of Tax Laws 35\u003c\/p\u003e \u003cp\u003eImportant Principles and Concepts in Tax Law 42\u003c\/p\u003e \u003cp\u003eSAVANT Framework 56\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Using the SAVANT Framework to Guide Tax Planning 61\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eStrategy 63\u003c\/p\u003e \u003cp\u003eAnticipation 66\u003c\/p\u003e \u003cp\u003eValue-Adding 72\u003c\/p\u003e \u003cp\u003eNegotiating 83\u003c\/p\u003e \u003cp\u003eTransforming 85\u003c\/p\u003e \u003cp\u003ePutting It All Together: SAVANT Concepts Illustrated 87\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart 2 Forming the Enterprise 93\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Choosing a Legal Entity: Risk Management, Raising Capital, and Tax Management 95\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eStrategy 100\u003c\/p\u003e \u003cp\u003eAnticipation and Timing Issues 106\u003c\/p\u003e \u003cp\u003eValue-Adding 108\u003c\/p\u003e \u003cp\u003eNegotiating 110\u003c\/p\u003e \u003cp\u003eTransforming 112\u003c\/p\u003e \u003cp\u003ePutting It All Together: Applying SAVANT to Entity Choice 116\u003c\/p\u003e \u003cp\u003eSpecialized Legal Forms 118\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Financing a New Venture 125\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternal Financing 126\u003c\/p\u003e \u003cp\u003eExternal Financing: Debt versus Equity 129\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart 3 Operating the Firm 153\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 New Products: Development, Promotion, and Advertising 155\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNew Products and Product Improvement 155\u003c\/p\u003e \u003cp\u003eSAVANT and Research and Development 175\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Attracting and Motivating Employees and Managers: Company and Employee Tax Planning 179\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExecutive Compensation 180\u003c\/p\u003e \u003cp\u003eNonexecutive Employee Compensation 182\u003c\/p\u003e \u003cp\u003ePerquisites 189\u003c\/p\u003e \u003cp\u003ePension and Profit-Sharing Plans 191\u003c\/p\u003e \u003cp\u003eCurrent and Deferred Compensation 195\u003c\/p\u003e \u003cp\u003eLimits on Deductibility on Executive Compensation 195\u003c\/p\u003e \u003cp\u003eStock Options 196\u003c\/p\u003e \u003cp\u003eManagement Bonus Plans 202\u003c\/p\u003e \u003cp\u003eFinancial Statement\/Finance versus Tax Strategy Trade-Offs 204\u003c\/p\u003e \u003cp\u003ePutting It All Together: Applying SAVANT to Executive Compensation 206\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Market Penetration: Operating in Different States 213\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGeneral Principles of State and Local Taxation 216\u003c\/p\u003e \u003cp\u003ePlanning with Income Taxes: Manipulation of Plant, Workforce, and Point-of-Sale Locations 217\u003c\/p\u003e \u003cp\u003eLocation Choice: Sourcing versus Production Platforms 228\u003c\/p\u003e \u003cp\u003eDistribution: Planning for Sales and Use Taxes 230\u003c\/p\u003e \u003cp\u003eLobbying and Tax Abatements 235\u003c\/p\u003e \u003cp\u003eTrade-Offs with Local Tax Incentives: Infrastructure, Government Costs\/Subsidies, and Other Local Costs 237\u003c\/p\u003e \u003cp\u003ePutting It All Together: SAVANT Applied to Market Penetration in Other States 237\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Market Penetration: Company and Employee Tax Planning for Operating in Foreign Countries 241\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSome Basics on U.S. Taxation of Overseas Operations 241\u003c\/p\u003e \u003cp\u003eSome Basics on Taxation by Countries Other than the United States 244\u003c\/p\u003e \u003cp\u003eTax Treaties 245\u003c\/p\u003e \u003cp\u003eEffective Tax Management 247\u003c\/p\u003e \u003cp\u003ePutting It All Together: Penetrating Foreign Markets from a SAVANT Perspective 263\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Operations Management 269\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eProduction Design and Process Selection 269\u003c\/p\u003e \u003cp\u003eInventory: Methods of Accounting and Includable Amounts 273\u003c\/p\u003e \u003cp\u003eStrategic Capacity Planning: Plant versus People 283\u003c\/p\u003e \u003cp\u003ePutting It All Together: Operations Management from a SAVANT Perspective 289\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Financing Ongoing Operations and Tax Planning 293\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOperating Earnings 294\u003c\/p\u003e \u003cp\u003eSale of Operating Assets 294\u003c\/p\u003e \u003cp\u003eSale of Investments 296\u003c\/p\u003e \u003cp\u003eShort-Term Borrowing 298\u003c\/p\u003e \u003cp\u003eAccounts Receivable 299\u003c\/p\u003e \u003cp\u003eDecrease in Dividends 300\u003c\/p\u003e \u003cp\u003eStock Dividends 302\u003c\/p\u003e \u003cp\u003eStock Buybacks 303\u003c\/p\u003e \u003cp\u003eUsing Employee Stock Ownership Plans 305\u003c\/p\u003e \u003cp\u003eReceipt of Dividends from Subsidiaries 306\u003c\/p\u003e \u003cp\u003ePutting It All Together: Financing Ongoing Operations from a SAVANT Perspective 312\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 Capital Budgeting 319\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFixed Asset Acquisition 319\u003c\/p\u003e \u003cp\u003eAnalysis from a SAVANT Perspective 324\u003c\/p\u003e \u003cp\u003ePutting It All Together: SAVANT Concepts Applied to Capital Budgeting 332\u003c\/p\u003e \u003cp\u003eMake or Buy Decisions 334\u003c\/p\u003e \u003cp\u003eCapital Budgeting and Plant Capacity 338\u003c\/p\u003e \u003cp\u003eRisk Considerations 343\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 Financial Statement Analysis and Proactive Tax Planning 347\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSegmental Analysis 347\u003c\/p\u003e \u003cp\u003eOther Tax Aspects in Segmental Analysis 350\u003c\/p\u003e \u003cp\u003eStrategic Analysis: Using Competitor’s Tax Note and Segmental Data 356\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart 4 Changing Original Form 367\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13 Restructuring 369\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFinancial Restructuring 369\u003c\/p\u003e \u003cp\u003eFinancial Restructuring in the SAVANT Framework 372\u003c\/p\u003e \u003cp\u003eBusiness Restructuring 375\u003c\/p\u003e \u003cp\u003eLegal Entity Restructuring 376\u003c\/p\u003e \u003cp\u003eDivestitures in the SAVANT Framework 382\u003c\/p\u003e \u003cp\u003eSelling Off Parts of the Business 383\u003c\/p\u003e \u003cp\u003eSelling a Business to an Outside Entity 384\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14 Mergers and Acquisitions 391\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSome General Tax Rules 393\u003c\/p\u003e \u003cp\u003eTax-Free Mergers and Acquisitions 393\u003c\/p\u003e \u003cp\u003eStatutory Mergers and Consolidations 395\u003c\/p\u003e \u003cp\u003eTaxable Mergers and Acquisitions 402\u003c\/p\u003e \u003cp\u003eTax Planning and Acquisition Costs 405\u003c\/p\u003e \u003cp\u003eAllocating Purchase Price 406\u003c\/p\u003e \u003cp\u003eFinancial Accounting Trade-Offs 406\u003c\/p\u003e \u003cp\u003eMaximizing Tax Benefits 407\u003c\/p\u003e \u003cp\u003eLeveraged Buyouts 411\u003c\/p\u003e \u003cp\u003eSources of Merger and Acquisition Finance 412\u003c\/p\u003e \u003cp\u003eDefensive Strategies 415\u003c\/p\u003e \u003cp\u003eMerger and Acquisition Activity and Scrutiny by Tax Authorities 416\u003c\/p\u003e \u003cp\u003ePutting It All Together: Merger and Acquisition from a SAVANT Perspective 417\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15 Other Topics in Changing Original Form 421\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eUse of Flow-Through Entities for Divestitures 421\u003c\/p\u003e \u003cp\u003eUse of Flow-Through Entities for Acquisitions 425\u003c\/p\u003e \u003cp\u003eLiquidations 426\u003c\/p\u003e \u003cp\u003eBuying a Subsidiary for Its Assets 432\u003c\/p\u003e \u003cp\u003eFighting Off Takeover Attempts with ESOPs 437\u003c\/p\u003e \u003cp\u003eBankruptcies 439\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix A Basic Tax Research Skills 441\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSteps in the Research Process 441\u003c\/p\u003e \u003cp\u003eSources of the Law 441\u003c\/p\u003e \u003cp\u003eGetting Answers to Simple Questions 443\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix B Present Value Analysis: Lump Sums 445\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAnnuities 447\u003c\/p\u003e \u003cp\u003eUneven Cash Flows 449\u003c\/p\u003e \u003cp\u003eIndex 451\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":53515412930903,"sku":"9780470009901","price":90.0,"currency_code":"GBP","in_stock":true}],"url":"https:\/\/bookcurl.com\/products\/business-tax-planning-2e-9780470009901","provider":"Book Curl","version":"1.0","type":"link"}