Taxation Case Studies

After the International Financial Reporting Standards the company recorded a number of significant losses and related deferred tax asset. “Hide by David F. Hawkins Source: Harvard Business School 26 pages. Publication Date: November 24, 2010. Prod. #: 111034-PDF-ENG

In December 2010, one of the U.S. legislation has been largely ignored in the popular press: one-year extension of the 45 cents per gallon Volumetric Ethanol Excise Tax Credit (VEETC), commonly known as a “credit Blender.” Both supporters and opponents of the blender credit was fond of quoting the data to support their position. Supporters […]

Changes in the tax burden to make it necessary to know the tax status of a person for personal financial planning and structuring transactions. A broad overview of the Canadian income tax system is presented in this note, together with descriptions of different types of taxable income. Key messages: that the different types of income […]

In a controversial decision, the Bank for International Settlements include deferred tax assets as part of the share capital. “Hide by David F. Hawkins, Karthik Ramanna, Nobuo Sato, Mayuka Yamazaki Source: Harvard Business School 25 pages. Publication Date: February 27, 2011. Prod. #: 111076-PDF-ENG

The case describes the resolution of the Department of Justice (DOJ) investigation on charges of fraud and tax increase pressure on the asset management business. “Hide by Paul M. Healy, George Serafeim, David Lane Source: Harvard Business School 4 pages. Publication Date: March 4, 2011. Prod. #: 111090-PDF-ENG