Vanderbilt Journal of Transnational Law

First Page



This slim volume' is for the international tax connoisseur. The author, an English barrister and member of the Inner Temple and Gray's Inn, has designed his book for tax professionals already expert in their own jurisdictions who seek information on the tax systems of other countries so that they can take advantage of multijurisdictional planning. Because he assumes his readers know the rudiments of international tax principles, the author explores more innovative advanced techniques. With his British perspective and evident familiarity with the United Kingdom and continental tax systems, he suggests many approaches that United States authors frequently omit because they are not feasible under United States law. As a consequence, his book is of particular interest to those tax attorneys, whether practicing overseas or in the United States, who represent foreign clients that can legitimately arrange their affairs to achieve tax objectives free from United States legal constraints.