Reform of Corporate Tax System
Faculty
M. Nakazato
Description
We use Nakazato, Taxing Business during Deflation as the textbook. Students are divided into groups. Each group is assigned a topic. In the class, each group is responsible for the discussion. We study the following topics:
Depreciation
Property tax on business assets
Bad debts
Sale of loans
Carryover and carryback of net operating losses
Controlled foreign corporation
“Bank Tax” case
Related-company transactions of services
Special manufacturing contracts in China
The first class is the orientation. Following classes are for discussions of topics. The last class is for summary.