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Tax Arbitrage: the Trawling of the International Tax System

10 June 2011 / Ray McCann
Issue: 4308 / Categories: Reviews , Admin
By Nigel Feetham; £79.95

Publisher: Spiramus Press Ltd; hardback

This book is an interesting read full of international intrigue high finance and the heroic efforts of tax authorities around the world to defend the global tax base not to mention the whistleblowers.

Not quite James Bond but perhaps as its author points out tax arbitrage is inevitable as multinational companies operate in numerous jurisdictions that intentionally build tax arbitrage into their tax code to attract international business.

It should be pointed out quickly that the book does not claim to be a ‘how to’ text or even a detailed tax technical guide from which the reader will emerge with a substantially increased ability to fend off a challenge from tax authorities. For that reason it will be of little interest to anyone advising clients particularly in the financial sector...

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