Corporate Tax
Course for the Master’s Level
Course description
The aim if the course is to provide students with comprehensive knowledge of the taxes to which
the business entities are liable, the ways they affect the companies and approaches to manage
their liabilities and obligations.
This course examines important issues in corporate taxation from the perspective of the life cycle
of a corporation and the interaction between the various parties involved in the corporate
business enterprise. The course develops theoretical framework for understanding and analyzing
major issues of modern company taxation (i.e. tax treatment, issues, planning techniques, and
affecting corporations).
Topics of the course are as follows: operating rules, organization and capital structure of
corporations; income tax treatment of corporations and their shareholders arising out of
corporate formation; transfer of liabilities; distributions to shareholders; redemptions; divisive
reorganizations and recapitalizations; liquidations; and restrictions applicable to loss
corporations.
Course objectives
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To be able to identify the tax implications of setting up, or disposing of, a business.
To analyze and advise on the tax implications of the incorporation of a business.
To deal with legal issues of the incorporation of companies.
To be able to advise on the tax implications of changes in the membership of a
partnership.
To be able to advise on the tax implications for different legal forms of business entities.
Assessment
The student’s performance in the Corporate Tax course will be evaluated as following:
 Individual tasks on selective topics (30%).
 Participation in lectures and practice sessions including answers to questions, case study,
discussions, short presentations of homework exercises or reading assignments (30%).
 Course project (40%).
Main reading
1. Майбуров И.А., Иванов Ю.Б. Налоговый менеджмент. Продвинутый курс. –
М.:ЮНИТИ-Дана, 2011.