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5 Ds of tax planning is not an internationally recognised tool which could be applied universally. Most important these days are the international socio-political factors which may affect business. Tax Planning for Domestic/Local businesses is entirely different from Cross-boarder/international operations.
The concept of (i)Deduction; (ii) Diversion; (iii) Deferrals; (iv) Diminution and (v) Deflection are more relevant for BEPS and like practices.