2023-2024 Undergraduate & Graduate Catalog

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Badge in Corporate Transactions

The School of Accounting's badge in corporate transactions (not a degree or a certificate) is designed to prepare students for advanced level tax research and planning for corporate transactions, including tasks such as:

• Research and provide tax law conclusions for tax issues posited by various tax fact patterns regarding:
  • Corporate liquidations, liquidation of subsidiaries, taxable and nontaxable acquisitive transactions including mergers and consolidations and corporate divisions, judicial doctrines, affiliated corporations, and carryover of tax attributes
  • Key issues in multistate taxation, including the conditional nexus for includability, landmark and key court cases, and current versus past trends and future judicial direction
  • United States jurisdiction to tax on the basis of citizenship, source of income, and other minimum contacts required by international or constitutional law, along with taxation of domestic corporations doing business abroad, entities that are either controlled foreign corporations or foreign personal holding companies, the foreign tax credit, U.S. possession corporations, domestic international sales corporations, and tax treaties

Website: gvsu.edu/seidmangrad/master-of-science-in-taxation-28.htm

Accreditation

The School of Accounting is accredited by the AACSB (Association to Advance Collegiate Schools of Business), a seal of approval employers' trust.

Admission Requirements

Successful completion of ACC 622 and ACC 624 or equivalents. Applicants seeking this badge while undergraduate or dual enrolled students must specify whether each course will count toward their current undergraduate degree or a future graduate degree.

Badge Requirements

The corporate transactions badge is comprised of three courses (9 credits) that are offered on the Pew Grand Rapids Campus at the L William Seidman Center in downtown Grand Rapids. The badge may be completed fully online, with courses offered synchronously or asynchronously online.

• ACC 625 - Corporate Tax II (3 credits)
• ACC 630 - Multistate Taxation (3 credits)
• ACC 633 - International Tax Practice (3 credits)