Art Franczek

Art Franczek is currently the president of The American Institute of Business and Economics in Moscow, he holds degrees in History and Political Science in addition to an MBA, CPA and a Masters of Taxation.

Comparative Taxation

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:

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

You can download description of the course here.