Module 1
Tax Residence
How residence is determined: day-count tests, centre of vital interests, domicile concepts and dual-residence tie-breakers.
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Premium research • Edition 2026
International Tax Planning 2026 — Premium Guide
Understand the legal tax-planning frameworks available across the USA, Italy, Spain, France and the United Kingdom.
US
United States
Citizenship-based taxation
IT
Italy
Flat-tax and inbound regimes
ES
Spain
Special expatriate regime
FR
France
Impatriate regime
GB
United Kingdom
Statutory residence test
What the premium edition contains
Twelve modules, written as financial research rather than marketing copy. Each module below shows a public preview; the full analysis unlocks after purchase.
Module 2
United States
Citizenship-based taxation, substantial presence test, treaty positions and the main reporting obligations for globally mobile individuals.
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Module 3
Italy
Residence rules, the flat-tax and inbound-worker regimes, retired-persons options and the framework for foreign-held assets.
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Module 4
Spain
The 183-day rule, the special expatriate regime, wealth and solidarity taxes and regional variation across autonomous communities.
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Module 5
France
Domicile criteria, the impatriate regime, real-estate wealth tax and how French treaty policy affects relocation planning.
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Module 6
United Kingdom
The statutory residence test, split-year treatment, the post-2025 foreign income and gains framework and temporary repatriation relief.
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Module 7
Double Taxation Treaties
How treaties allocate taxing rights, relief mechanisms, permanent establishment, withholding tables and anti-abuse provisions.
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Module 8
International Corporate Structures
Holding companies, substance requirements, controlled foreign company rules, transfer pricing and global minimum-tax considerations.
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Module 9
Foreign Assets & Reporting
Automatic exchange of information, common reporting frameworks and the disclosure forms attached to foreign accounts and entities.
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Module 10
Comparative Tax Planning
Side-by-side comparison of the five jurisdictions across income, capital gains, wealth, exit and succession dimensions.
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Module 11
International Tax Planning Checklist
A structured 40-point pre-relocation checklist covering timing, documentation, banking, entities and professional review.
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Module 12
Interactive Assessment
A guided questionnaire that maps your profile to the regimes that may warrant professional analysis.
Full module locked
Included with access
- • All 12 modules of the 2026 edition
- • Interactive tax-planning assessment
- • Saved progress across sessions
- • Updates released during your access period
- • Comparative country cards
- • 40-point planning checklist
Frequently asked questions
- What does the International Tax Planning 2026 premium access include?
- All 12 modules of the 2026 edition, the interactive tax-planning assessment, saved progress across sessions, comparative country cards, a 40-point planning checklist and the updates released during your access period.
- Which countries does the guide cover?
- The edition analyses legal international tax-planning frameworks in the United States, Italy, Spain, France and the United Kingdom, with comparative country cards for each jurisdiction.
- How much does access cost and is it a subscription?
- Access to the educational guide is a one-time payment of €300; it is not a consultancy fee. There is no recurring subscription: the modules and the assessment unlock immediately after the payment is confirmed.
- Is the guide personalized tax advice?
- No. The guide is educational research material. It does not constitute personalized tax, legal, accounting or financial advice; discuss your own situation with a qualified professional.
Legal disclaimer
This product provides educational information about international taxation and legal tax-planning frameworks. It does not constitute personalized tax, legal, accounting or financial advice. Tax laws and individual circumstances vary and may change. Consult a qualified professional before making tax, residency, corporate or investment decisions.