This Practice Note, produced in partnership with Squire Patton Boggs, considers high level tax planning matters and issues that arise on contributions to, and withdrawals from, a cross-border/international joint venture (JV) (ie where one or more of the JV parties is based outside the UK and they intend to form a JV outside the UK). It examines the transfer of assets, shareholder and third party funding, currency/foreign exchange controls and employee/secondee issues.