Comparative Taxation


Art Franczek
Art has been a full-time member of the AIBEc faculty since 1996, and served as Associate Dean for Academic Affairs before becoming President in 2001. He is professor of accounting and director of accounting program at AIBEc.

Purpose of this Course
This course discusses the most important issues in Russian, United States and International Tax issues such as US and Russian Taxation of Corporations and Personal Income Tax, International Treaty Planning, Value Added Tax, Transfer Pricing, Russian Customs and Offshore Tax Planning.

The latest Russian, US and International cases and reforms will be discussed.

Course Materials
Students are provided with a CD that includes the following materials:

  • Power point slides and required readings organized by topic
  • Required Homework organized by topic
  • Recent Harvard cases Tax cases and articles on Tax issues
  • Supplemental material such as the most recent articles on Taxation and articles written by Art Franczek

Grading
Grading of this course will be based on examination, class participation and each student will be required to do at least one case presentation.

Failure to attend 40% of classes leads to immediate failure in the course and loss of credit.

The course will be graded in accordance with the following schedule:

Class participation _________ 40%
Final ______________________ 60%
Итого ____________________ 100%

Course Topics
  1. Overview of world taxes
  2. Legal entities, jsc, llc, representative office etc.
  3. Individual taxation (us)
  4. Corporate taxation (us)
  5. Russian net profits tax
  6. Russian personal income tax
  7. Deferred taxation
  8. Taxation of multinational companies
  9. Offshore structures
  10. Customs

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