State and local taxation : principles and planning /

Swenson, Charles W.,

State and local taxation : principles and planning / Professor Charles W. Swenson, PhD, CPA, University of Southern California; Professor John E. Karayan, JD, PhD, University of Southern California; Professor Sanjay Gupta, PhD, CPA, Michigan State University; Joseph W. Neff, JD. - Third edition. - xiv, 359 pages ; 24 cm - State and local taxation .

Includes bibliographical references and index.

The importance of state and local tax planning -- Constitutional law limitations -- Corporate income/franchise taxes -- Sales and use taxes -- Property taxes -- Unemployment taxes -- Mergers, acquisitions, and restructuring -- Credits and incentives -- Taxation of electronic commerce -- Income taxation of employees and sole proprietorships.

"Written by a team of CPAs, professors, and tax lawyers with over 120 years of combined experience, State and Local Taxation: Principles and Planning, Third Edition, covers the important tax issues of today's global business environment. The authors draw upon numerous real-life examples to identify and explain the fundamental principles of state and local taxation and how to incorporate these principles into strategic business planning"--

9781604270952

2019053382


Tax planning--United States.
Taxation--Law and legislation--States.--United States
Local taxation--Law and legislation--United States.

KF6297 / .S73 2020

658.15/3