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好書推薦-Taxes and Business Strategy: A Planning Approach 4/e

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For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital.

This book provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms.
‧The financial accounting for corporate taxes is updated to include new disclosures under Financial Interpretation 48 (FIN 48) “Accounting for Uncertain Tax Benefits” for those wishing to relate tax planning to corporate financial statements.
‧Discussion of new Roth 401(k) plans includs a comparison to traditional 401(k) plans.
‧"International tax” content reflect the repeal of the Extraterritorial Income (ETI) regime, implementation of the domestic production activities deduction, reduction of the number of baskets for the foreign tax credit, increased discussion of tax havens, increased discussion of foreign partnerships, as well as numerous other changes to the area, particularly from the American Jobs Creation Act of 2004.
‧Chapters 13-17 (mergers and acquisitions) are updated to reflect recent tax law changes and to reflect modifications in the financial accounting rules (GAAP) for mergers and acquisitions.