Tax Issues in Restructuring

2017 ◽  
Author(s):  
Christopher Mallon ◽  
Shai Y. Waisman ◽  
Ray C. Schrock
Keyword(s):  
Decision Making ◽  
Decision Making Process ◽  
Tax Cost ◽  
The Us ◽  
Advance Planning ◽  
Tax Benefits ◽  
Tax Payments ◽  
Deferred Tax ◽  
A Company

A company engaged in the modification or restructuring of its debt, or simply the buying back of its debt, should carefully consider the tax implications. In some cases, even what seems like an innocuous action (as in the case of the US tax rules relating to modifications of debt) may have significant tax implications. In other cases, advance planning may yield more efficient structures, or otherwise ensure that taxes are properly factored into the decision-making process. Depending on the situation, the tax cost can take the form of current or deferred tax payments, the reduction or elimination of the company’s valuable tax benefits (such as net operating losses or tax basis), or other limitations on the company’s use of such tax benefits.

Did Groupthink or Polythink Derail the 2016 Raqqa Offensive?

2019 ◽  
Author(s):  
Kasey Barr ◽  
Alex Mintz
Keyword(s):  
Decision Making ◽  
Group Dynamics ◽  
Decision Making Process ◽  
Islamic State ◽  
Study Analysis ◽  
Strategic Decisions ◽  
Case Study Analysis ◽  
The Us ◽  
Tactical Decisions

This chapter examines the effect of group dynamics on the 2016 decision within the administration of President Barack Obama to lead the international coalition in a mission to liberate Raqqa, Syria, from the Islamic State. The authors show that whereas the groupthink syndrome characterized the decision-making process of the US-led coalition’s decision to attack Raqqa, it was polythink that characterized the decision-making dynamics both in the US-led coalition and within the inner circle of Obama’s own foreign policy advisors. Through case-study analysis, the authors illustrate that groupthink is more likely in strategic decisions, whereas polythink is more likely in tactical decisions.

Democracy over power? The democratic decision-making process in the case of the attempted privatization of Estonia’s power production

2018 ◽  
Vol 51 (4) ◽  
pp. 361-373
Author(s):  
Anna Khakee
Keyword(s):  
Decision Making ◽  
Trade Unions ◽  
Power Plants ◽  
Single Case ◽  
Decision Making Process ◽  
Playing Field ◽  
Business Interests ◽  
Economic Decisions ◽  
The Us ◽  
Us Government

The suspense-filled attempted partial privatization of the Narva Power Plants in the neo-liberal darling Estonia involved a rich cast, from trade unions and local scientists, via Estonian courts and ombudsmen to international consulting firms, major global banks and the US government. More important, a detailed single case study on the democratic decision-making process in this privatization case makes it possible to go beyond common generalizations regarding the consequences of neo-liberalism for democratic processes. It shows that purported proponents of economic neo-liberalism such as the US government sometimes use their arguments to advance the narrow business interests of politically well-connected firms. Established private firms can behave in a more rent-seeking manner than publicly owned, ex-communist companies. Liberal economic principles of open competition and a level playing-field are at times used by actors in the democratic process to question top-down, opaque economic decisions.

scholarly journals A LOGISTIC APPROACH FOR DESCRIPTION OF DECISION-MAKING PROCESS / SPRENDIMŲ PRIĖMIMO APRAŠYMAS LOGISTINIU POŽIŪRIU

Aviation ◽  
2011 ◽  
Vol 15 (1) ◽  
pp. 21-24 ◽  
Author(s):  
Mariya Grigorak ◽  
Olga Shkvar
Keyword(s):  
Decision Making ◽  
Customer Service ◽  
Human Factor ◽  
Decision Making Process ◽  
Strategic Decisions ◽  
Optimal Decisions ◽  
A Company

Managers must make strategic decisions to cope with issues of uncertainty, customer service and the management of a company. The objective of this paper is to analyse the problem of optimisation and search of rational logistic decisions, taking into account the human factor and, in particular, the preferences of people who make decisions and implement them during the logistic activity of an enterprise. The problem of making optimal decisions for transportation of goods, taking into account the factor of urgency was investigated. Santrauka Marketingo vadybininkai turi priimti strateginius sprendimus, kaip suvaldyti neaiškias situacijas, organizuoti darbą su klientais bei su įmonės vadovybe. Šio tyrimo tikslas yra problemos optimizavimo analizė bei racionalių logistinių sprendimų paieška, įvertinant subjektyvumą ir iš dalies—pirmenybės sistemą asmenims, kurie priima sprendimus ir užtikrina jųįvykdymą, įgyvendinant logistinęįmonės veiklą. Išanalizuotas optimalaus spendimo priėmimas gabenant krovinius, kai reikia įvertintį skubumo faktorių.

Searching for a Dream Plan: Two-Level Game Analysis of the Futenma Relocation Issue Under the Hatoyama Cabinet

2014 ◽  
Vol 15 (1) ◽  
pp. 51-67
Author(s):  
TOMOHITO SHINODA
Keyword(s):  
Decision Making ◽  
Prime Minister ◽  
Clear Picture ◽  
Decision Making Process ◽  
Final Decision ◽  
Game Analysis ◽  
The Us ◽  
Marine Air

AbstractEmploying a two-level game framework, this study examines the decision-making process of the Hatoyama government on the replacement of the US Marine air base in Futenma, Okinawa. Before reaching the final decision to revert to the existing plan of relocating it to Nago City, the cabinet members explored different possible alternatives. Prime Minister Hatoyama simultaneously pursued different international and domestic goals. Misperception and miscommunication between Tokyo and Washington were at play. A two-level game framework provides a clear picture of what Hatoyama tried to pursue and why he failed.

A survey of the bidding practices of Canadian civil engineering construction contractors

1999 ◽  
Vol 26 (1) ◽  
pp. 13-25 ◽  
Author(s):  
Aminah Fayek ◽  
Indrani Ghoshal ◽  
Simaan AbouRizk
Keyword(s):  
Decision Making ◽  
Risk Analysis ◽  
Survey Methodology ◽  
Civil Engineering ◽  
Decision Making Process ◽  
Major Conclusion ◽  
Engineering Construction ◽  
Common Practices ◽  
A Company ◽  
Insight Into

This paper presents the findings of a survey of the bidding practices of Canadian civil engineering construction contractors. The results of the survey provide insight into the most important factors that contractors consider in making four bid decisions: the decision to bid, the risk allowance, the opportunity allowance, and the markup-size decision. The survey methodology is described to illustrate its effectiveness. Common practices in assessing risks and opportunities, the competition, and markup are discussed. A major conclusion of this paper is that the decision-making process used in bidding is largely subjective and based on experienced judgement. The assessment of the competition is done on an informal basis in most cases, with little use of historical competitor data. Risk and opportunity assessment is subjective and largely based on experience. Although the markup-size decision is critical to the success of a company in achieving its objectives and realizing a profit, markup setting is usually based on experience, with little or no formal methods of analysis.Key words: bidding, markup, risk analysis, surveys, tendering.

Who Will Be Next?

2013 ◽  
pp. 241-256
Author(s):  
Elena Khoury ◽  
Maria C. Khoury
Keyword(s):  
Decision Making ◽  
Family Business ◽  
Succession Planning ◽  
Second Generation ◽  
Stock Exchange ◽  
Business Students ◽  
Decision Makers ◽  
Decision Making Process ◽  
Small Family ◽  
A Company

This case is about a family business, Taybeh Brewing Company (TBC), with strategic and succession planning issues including the need to prepare the second generation of decision makers to take over. It covers the centralization of control and issues that arise when it is time for a founder of a company to relinquish control or share in the decision making process. It also deals with the lack of interest by the second generation to continue what others initiated as a family legacy. The business has been approached to become listed on the stock exchange, but the owners have not made a decision. By reading about the small family business, students can learn about business structure that is proper for a company’s future, the pitfalls of founder’s syndrome, and succession planning, which according to Muna and Khoury (2012) becomes imperative for the first and second generations to take seriously.

RESTRUTURAÇÃO ORÇAMENTÁRIA COMO ESTRATÉGIA DE DIMINUIÇÃO DA CARGA TRIBUTÁRIA E AUMENTO DE COMPETITIVIDADE DE UMA EMPRESA NO MERCADO

2021 ◽  
Vol 9 (205) ◽  
pp. 1-18
Author(s):  
Bruno Barbosa Rangel
Keyword(s):  
Decision Making ◽  
Cost Benefit ◽  
Corporate Restructuring ◽  
Decision Making Process ◽  
Bibliographic Reference ◽  
The Cost ◽  
A Company

This article aims to address the possibility of generating a decision-making process, especially about the use of corporate restructuring as a strategy to reduce the tax load by a company and to reposition itself in the market, to increase your level of competitiveness among yours competitors. Will be verified the main features of corporate restructuring operations: Transformation, incorporation, merger and split. Also, using a case exemple it will verified the possibility of a company divide yours activities adopting the split strategy, accourding to the taxes planning’s principles, analyzing the cost-benefit ration of corporate reoganization, concluding to what extent should invest in this strategy, observing the previous moment before the separation, considering the used bibliographic reference.

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