15.518 税收与商业战略 (Taxes and Business Strategy)

MIT Course 15 · Accounting · 会计学 · 课号 15.518

TL;DR

• 税收筹划是企业顶层商业架构与投融资决策不可分割的核心变量，追求税后净收益最大化。
• 运用微观经济学框架分析多方契约中的税收套利机会、组织形式选择及跨国转让定价。
• 评估企业并购重组、股权激励方案以及资产处置中的显性税负与隐性税负权衡。

课程简介 / Description

Traditional finance and other business courses analyze a broad spectrum of factors affecting business decision-making but typically give little systematic consideration to the role of taxes. In contrast, traditional tax accounting courses concentrate on administrative issues while ignoring the richness of the context in which tax factors operate. The objective of the course is to bridge this gap by providing a framework for recognizing tax planning opportunities and applying basic principles of tax strategy.

讲义 / Lecture Notes

• 1
  • Introduction, Overview of the Course and the Role of Taxes in Business
  • (PDF)
• 2
  • A Framework For Tax Planning
  • (PDF)
• 3
  • A Framework For Tax Planning
  • (PDF)
• 4
  • Implicit Taxes and Clienteles
  • (PDF)
• 5
  • Organizational Form
  • (PDF)
• 6
  • Arbitrage and Limits to Tax Planning
• 7
  • Non-Tax Costs
  • (PDF)
• 8
  • Marginal Tax Rates
  • (PDF)
• 9
  • Compensation
  • (PDF)
• 10
  • Compensation
  • (PDF)
• 11
  • Corporate Formation
  • (PDF)
• 12
  • Corporate Formation
  • (PDF)
• 13
  • Capital Structure
  • (PDF)
• 14
  • International
  • (PDF)
• 15
  • International
• 16
  • International
• 17
  • International
• 18
  • Taxable Acquisitions
  • (PDF)
• 19
  • Taxable Acquisitions
  • (PDF)
• 20
  • Taxable Acquisitions
  • (PDF)
• 21
  • Tax-Free Acquisitions
  • (PDF)
• 22
  • Tax-Free Acquisitions
• 23
  • Guest Speaker
• 24
  • Divestitures
  • (PDF)
• 25
  • Divestitures
• 26
  • Miscellaneous Topics and Wrap-up

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