Business Case Studies & Business Publications

Taxation in a Global Economy

Frank, Mary Margar...

Technical Note

Taxation in a Global Economy

Frank, Mary Margaret; Mattingly, George

C-2328 | Published April 11, 2011 Technical Note

Collection: Darden School of Business

Product Details

Students can examine how international taxation is a system of global tax rules that apply to transactions between two or more countries. They will see how, given differing tax consequences across countries, taxpayers must incorporate tax planning into their strategic decisions to avoid excessive taxation by structuring transactions to limit their additional global tax exposure while taxpayers, seeking to maximize after-tax returns, can structure transactions to chase the lowest tax consequences.