Tax Law Blog

Tax evasion has tripped up former Real Madrid soccer coach Carlo Ancelotti.

When charges of tax fraud are on the table, how does the Internal Revenue Service (IRS) approach proving someone guilty?

Foreign bank accounts, offshore accounts and shell companies have long been part of legitimate asset protection and tax planning strategies. In recent years, however, evolving global transparency initiatives have reshaped what those arrangements...

A recent study from the National Bureau of Economic Research (NBER) underscores the impact of the 2017 Tax Cuts and Jobs Act (TCJA) on effective tax rates for high-asset individuals, with some provisions reportedly extended earlier this year.

Black, grey, non-cooperative? What is the difference in how an offshore tax jurisdiction is identified in the international tax community?

In an effort to increase the resilience of banking giant UBS, the Swiss finance minister laid out stringent new safeguards that may limit the global reach of the company.

The longtime effort to develop a global minimum tax rate hit a big snag when U.S. legislators recently proposed a “revenge tax” on investors from countries that apply such a tax to U.S. companies.

A recent study takes a fascinating look at what drives high-asset individuals to invest in offshore accounts.

Immigration of wealth never goes out of style. As countries vie to attract high-asset immigrants, two recent proposals stand out: a U.S.-based “Gold Card” initiative and the U.K.’s proposed “Britannia Card.”

For entities that operate largely under the radar, shell companies gaining a lot of attention these days. What are the concerns surrounding these companies?