Write out the 5 D’s of taxplanning Onething your client is doing that fits this If your client isnot doing anything then what isone thing they coulddo?

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.