This course has two objectives: First, you will gain exposure to key areas where taxes play a role in implementing business strategy. Business strategy broadly refers to a firm’s working plan for achieving its vision, prioritizing objectives, competing successfully, and optimizing financial performance. Taxes affect many strategic business decisions such as forming a new business and raising capital, investment strategies, financing projects, compensating employees, making shareholder distributions, expanding through acquisition, divesting lines of business, or expanding internationally. There are trade-offs in meeting organizational objectives at the lowest tax cost. Second, this course will introduce you to a framework for thinking about tax strategy. A tax code is a living set of regulations that are constantly changing and adapting in response to politics, perceived abuse, and business innovation. It is this ebb and flow that creates both challenges and opportunities for taxpayers, advisors, and governments. The details of tax law are quite nuanced (and will often require advice from a tax lawyer). However, there is a thematic approach to effective tax planning that can guide decision-making even as specific laws and governments change.