Corporation Tax Law B

Description

This course focuses on advanced topics such as applying concepts learned in "Corporate Tax Law A," the consolidated corporate tax system, and the organizational restructuring tax system. It is based on a textbook with explanations of related provisions, precedents, and court cases. The course is intended for students with prior knowledge of basic corporate tax law. Through interpreting provisions, precedents, and court cases, students acquire a foundational understanding of important and advanced corporate tax law topics and the fundamental principles supporting corporate tax law, building essential skills for future accounting and tax professionals.