The Principles of International Tax Planning

This book is available to purchase on Amazon.

‘The strategies and practices of international tax planning are indeed fascinating, and this book explains the principles and pitfalls with admirable clarity. A number of situations in each chapter are brought to life by following the activities of an international family in a manner that is both entertaining and informative, clearly demonstrating the many years of practical experience that the authors have in this complex field. Thoroughly recommended.’
Nigel Eastaway, Chairman of the Technical Committee of the Chartered Institute of Taxation 1997/99 and 2004/05

The Principles of International Tax Planning represents a new approach to the subject. A widely held view is that international taxation must always be approached from a domestic perspective. But international tax is much more than glorified domestic tax. The issues, techniques and disciplines are quite different, and the aim of this book is to demonstrate the intricacies of international tax planning.

The book is based around a case study of a fictitious Italian family with an abundance of personal and corporate tax issues. The work is presented in ten chapters, each covering a specific principle of international tax planning, such as ‘Is the advice lawful?’ and ‘Why are trusts useful in tax planning?’ Each chapter is split into two distinct sections. The first section analyses the laws applicable to the principle in question, and the second puts this into context by reference to the case study.

Accountants, bankers, lawyers, students, tax advisers and managers of trust companies will benefit from studying The Principles of International Tax Planning, either in depth or as a useful reference book. Because the book has been written by a firm specialising in international taxation, it considers the same questions and issues from the perspective of a number of different jurisdictions, such as France, Italy, South Africa, Switzerland, the UK and the US.
Whether you are just interested in international tax, or whether international tax is your livelihood, your horizons will be broadened by reading this book, and you will have fun while doing so!

Other publications written by Roy Saunders:

Taxation of Businesses in Europe – 1976 – Sweet & Maxwell

Principles of Tax Planning – 1978 – Bureau of National Affairs Washington

International Tax Systems and Planning Techniques – 1983 – Sweet & Maxwell

Structuring International Real Estate Transactions – 1991 – Sweet & Maxwell

Roy Saunders has personally contributed to many works written by other authors.