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Closed for Business: Shutting Down the US as an Offshore Tax Haven
David Marchant
Posted: Thursday, May 16, 2019
Joined: 9/13/2007
Posts: 1278


New York Law Journal: While U.S. taxpayers think of Switzerland and Caribbean islands as tax havens, many foreign nationals use U.S.-based vehicles to evade their own tax obligations. In this edition of his Tax Litigation Issues column, Jeremy H. Temkin discusses a recent filing seeking “John Doe summonses” based upon a treaty request from Finland, which serves as a reminder that offshore tax evasion is not a uniquely American problem.

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