Real-world advice for determining the most advantageous structure in a merger, acquisition, or buyoutThe actual structuring of a merger or acquisition is key to the success of the entire procedure.  The Art of M&A Structuring explores ways to approach a deal as an investment and satisfy the often conflicting financial and operational goals of all parties, from buyers and sellers to investors and lenders. Written in the trademark Q&A style that made The Art of M&A a landmark..

Taxes play an integral role in trading success, yet no book today clearly and adequately explains the tax issues that are unique to active traders and investors. The Tax Guide for Traders provides traders with practical material on how to minimize the impact taxes have on their hard-won profits. Written in a hands-on style that appeals to traders as opposed to accountants, it discusses the best ways to set up a trading business, key tax forms and how to use them, tax treatment for specific..

From Sword to Shield:The Transformation of the Corporate Income Tax, 1861 to Present The U.S. corporate income tax - and in particular the double taxation of corporate income - has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system. Unlike in most other industrialized countries, corporate income is taxed twice, first at the entity level and again at the shareholder level when distributed as a dividend. The conventional wisdom has been that..

Everyone knows that the current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the tax code confirms that it is far too complex, with volumes of rules that no ordinary person could possibly comprehend. What is to be done? Some conservatives have called for a so-called flat tax.  But a flat tax is not necessarily a simple tax, and "flat" means "more" for most taxpayers: a rise in middle-..

The goal of the Mirrlees Review has been to identify what makes a good tax system for an open developed economy in the 21st century and to suggest how the UK tax system could be reformed to move in that direction. As an integral part of the Review, this volume brings together thirteen studies of different dimensions of tax design, plus associated commentaries.  These were commissioned from IFS researchers and other international experts, to be of interest and value in their ownright, as well..

What every not-for-profit must know about accounting, tax, and reporting requirements Combining the proven guidance of the previous, bestselling edition with all of the latest regulatory information, Edward McMillan delivers a one-stop reporting resource for not-for-profits in Not-For-Profit Accounting, Tax, and Reporting Requirements, Second Edition. McMillan's step-by-step guide helps your not-for-profit apply for tax-exempt status, handle IRS audits, set up a wholly owned taxable subsidiary,..

Inside Tax Law: What Matters and Why presents student-friendly descriptions of the key topics in tax law, with a wealth of pedagogy that supports visual learning, memory, and comprehension. Inside Tax Law provides a big-picture view of how the essential elements of this field fit together in a coherent framework of legal theory and practice. With an attractive and uncluttered two-color page design, this paperback features: basic coverage of the main themes of tax law, with a focus on what..

This text for personal financial planning adopts a life-cycle approach to financial planning. The writing style, designed for readers with diverse educational backgrounds, is informal and relatively non-technical. The emphasis is on practical application and decision making.  Concepts are reinforced with diverse real-life examples, up-to-date information, expert advice, and a problem solving format. Easy-to-complete worksheets are integrated into the text. New "Surf?s Up" Internet Exercises..

This full-color book of Federal Income Tax Logic Maps, which supports any classroom text, is designed to assist in the understanding of key provisions of the Internal Revenue Code and how those provisions interact and generally flow.  Visual aids, including graphic and color cues, offer a step-by-step method to help analyze the tax consequences of many transactions of everyday consequence to taxpayers. Visual references show the interplay among rules and subparts of rules. In some cases,..

This book serves as a toolkit on risk-based audits and brings together country experiences for implementing risk-based audit systems. Risk management is an important element of effective and efficient compliance management in revenue administration. It is impossible for any revenue administration to control and check every single taxpayer, and an unnecessary waste of scarce enforcement resources on routinely examining low-risk, compliant taxpayers. The opportunity costs for such roving..