If you thought refs were biased, wait till you hear about the world tax police.

The irrational anti-tax competition moves of the EU.

This article appeared in Thomson Reuters Accelus.

This article appeared in La Prensa.

This article appeared in Offshore Investment.

I like tax havens for the simple reason that we need some ways of restraining the greed of the political class. Simply stated, if profligate politicians think that we are “captive customers,” they are much more likely to impose (even) higher tax rates (as we’ve seen in the past couple of years in Europe). But […]

Since its passage in 2010, the Foreign Account Tax Compliance Act has been delayed multiple times. Most recently the Treasury Department has pushed back 6 months the beginning of FATCA’s withholding penalty for noncompliant institutions, from January 1, 2014 to July 1, 2014. This newest delay is further proof that FATCA is poorly conceived and […]

Few know better than Americans living overseas the punitive and capricious nature of U.S. tax policy. Writing in today’s Wall Street Journal, law professor and former Deputy Assistant Secretary of State Colleen Graffy provided a clear and concise accounting of FATCA‘s destructive flaws from the point of view of an American overseas. The legislation is […]

This article appeared in La Prensa.