Strategic Tax Planning

Tax law shapes nearly every aspect of everyday business decision-making. This course explores how and why taxation, particularly federal income taxes, affects such business decisions. The course will take a broad perspective on a variety of topics from entity formation; to the difference between explicit v. implicit taxes, and marginal v. effective tax rates; to tax arbitrage; to multiparty tax planning; to international taxation, and state and local taxation; and finally to the tax treatment of corporate acquisitions/divestitures. This course should be ideal for those law students interested transactional planning, as well as those who would like to have a well-rounded understanding of business law. The course will be co-taught (with Professor David Greene) in two different sections at the Kelley School of Business. Each student is required to enroll in only one of the two sections. The class will consist of law and graduate business students, and it will meet according to the Kelley school s calendar. Thus, it will be an intense 7-week course, meeting twice a week from late October through early December. In order to receive the full law school (2.0) credits for this course, law students will be required to meet with Professor Mehrotra as a class on several occasions before the formal start of the course in October. These early class meeting will be used to familiarize law students with the fundamental business concepts used in the course.

Please note that this class meets according to Business School calendar and regulations.