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  <titleInfo>
    <title>Taxes and business strategy</title>
    <subTitle>a planning approach</subTitle>
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  <name type="personal">
    <namePart>Scholes, Myron S.</namePart>
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  <name type="personal">
    <namePart>Wolfson, Mark A.</namePart>
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  <name type="personal">
    <namePart>Erickson, Merle Matthew</namePart>
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  <name type="personal">
    <namePart>Hanlon, Michelle Lee</namePart>
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  <name type="personal">
    <namePart>Maydew, Edward L. (Edward Lyle)</namePart>
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  <name type="personal">
    <namePart>Shevlin, Terry</namePart>
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    <dateIssued encoding="marc">2013</dateIssued>
    <edition>Fifth edition.</edition>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
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    <extent>xviii, 510 pages : illustrations ; 27 cm</extent>
  </physicalDescription>
  <tableOfContents>Introduction to tax strategy -- Tx law fundamentals -- Returns on alternative savings vehicles -- Choosing the optimal organizational form -- Implicit taxes and clienteles, arbitrages, restriction, and frictions -- Non tax costs of tax planning -- The importance of marginal tax rates and dynamic tax-planning considerations -- Compensation planning -- Pension and retirement planning -- Multinational tax planning : introduction and investment decisions -- Multinational tax planning : foreign tax credit limitations and income shifting -- Corporations : formation, operation, capital structure, and liquidation -- Introduction to mergers, acquisitions, and divestitures -- Taxable acquisitions of freestanding C corporations -- Taxable acquisitions of S corporations -- Tax-free acquisitions of freestanding C corporations -- Tax planning for divestitures -- Estate and gift tax planning.</tableOfContents>
  <note type="statement of responsibility">Myron S. Scholes, Mark A. Wolfson, Merle Erickson, Michelle Hanlon, Edward L. Maydew, Terry Shevlin.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Business enterprises</topic>
    <topic>School of Business and Education</topic>
    <topic>School of Business and Education</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Tax planning</topic>
    <geographic>United States</geographic>
    <topic>School of Business and Education</topic>
  </subject>
  <classification authority="lcc">KF6450 .S33 2015</classification>
  <classification authority="ddc">KF6450 .S33 2015</classification>
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      <title>Taxes and business strategy</title>
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      <publisher>Upper Saddle River, N.J. : Pearson Prentice Hall, c2009</publisher>
      <edition>4th ed.</edition>
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  <identifier type="isbn">9781292065571</identifier>
  <identifier type="isbn">0132752670</identifier>
  <identifier type="lccn">2013038600</identifier>
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