The Corporate Tax Planning Law Review: Editors' Preface
We are pleased to present the fourth edition of The Corporate Tax Planning Review. This volume contains 19 chapters, each devoted to a different country and each providing expert analysis by leading practitioners of the most important aspects of tax planning for multinational corporate groups in that country, with a particular focus on recent developments.
The jurisdictions represented in this volume are diverse and include established major economies (e.g., the United States, Germany and Korea), EU countries (both those that have become popular destinations for new business organisations and those where multinationals tend to form entities to facilitate local operations or investments), the city-state of Singapore and several nations in the Global South (Colombia, Malaysia and more). Echoing this geographical variety, The Corporate Tax Planning Review describes tax developments worldwide that are a response to different challenges in different places. At the same time, many countries share goals of preventing jurisdiction shopping, protecting against erosion of the tax base, promoting local investment and raising revenue. These complex and at times conflicting goals present opportunities for the well advised and traps for the unwary.
Although each chapter discusses issues at the cutting edge of tax law, the authors have contextualised their analyses with sufficient background information to make this volume accessible and useful to generalists and to tax practitioners outside each particular jurisdiction. Although The Corporate Tax Planning Review is by its nature an abbreviated overview, we hope it will at least serve as a workable compass to in-house counsel and outside advisers as they attempt to navigate their clients through the unsteady and sometimes uncharted waters of contemporary corporate tax planning.
We are extremely grateful to the contributors who have assiduously distilled a wealth of expertise to create this volume and to Isabelle Gray, Nick Barette and Adam Myers at Law Business Research Ltd for their editorial acumen and dedication to this project.
Jodi J Schwartz
Swift S O Edgar
Wachtell, Lipton, Rosen & Katz