Introduction to Taxation
2020-05-28

 课程代码MAN2105

课程名称Introduction to Taxation
开课学院部、中心):萨里国际学院
课程性质专业必修课               学分数3
总学时:54             讲授学时:54        实验学时:0 
预修课程
课程主要内容This course offers concepts and principles governing the taxation of corporations and their shareholders, the effect of taxes on corporate formation, capital structure, distributions and liquidations. Upon completing this course, students will be able to: 1.determine the tax consequences to each party of the formation of a corporation; 2.understand the difference between debt and equity and the impact on both the corporation and its shareholders; 3.calculate the amount of corporate distributions taxable as dividends; 4.distinguish between a redemption that can be treated as a sale or exchange and one that is taxed as a dividend; 5.determine the appropriate tax treatment of corporate liquidations.
修读对象及要求萨里国际学院财务管理专业学生,第六学期