Taxation Case Studies

In 2007, the House of Representatives passed a bill that is the treatment of interest as ordinary income rather than long-term gains. The move threatens to increase the tax rate from 15 percent to 35 percent of the income of partners in private equity firms, venture capital firms, and some real estate and oil and […]

Note 1) describes a “spin-off” and “split-off”, 2) are the requirements to qualify for tax deferral, and 3) are determined by considerations of the public citing the favorable treatment. “Hide by Henry B. Reiling, Kevin F. Wall 4 pages. Publication Date: August 8, 2008. Prod. #: 209042-PDF-ENG

In his inauguration approached, President-elect Obama has faced a financial crisis sector, saving costly and massive government deficits. With the economy in a recession, interest rates are close to zero, and unemployment rising, Obama will have to decide whether and how to use fiscal stimulus to revive the economy. To help students understand the options […]

In 2007, HOYA Japan must decide whether to change your friendly exchange for Pentax offer a hostile tender offer of cash. Surprising sequence of events led the friendly merger agreement to fall apart, in a coup in the meeting room and the intervention group Pentax Sparx, indigenous Japanese activist hedge funds. The case raises questions […]