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criminal law international tax

Offshore Tax Havens

The IRS is conducting an investigation to determine the tax liabilities of US taxpayers who have signature authority over bank accounts at or over American Express, MasterCard, or Visa credit, debit or charge cards issued by banks or other financial institutions in Anguilla, Antigua and Barbuda, Aruba, Bahamas, Barbados, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Costa Rica, Cyprus, Dominica, Gibraltar, Grenada, Guernsey/Sark/Alderney, Hong Kong, Isle of Man, Jersey, Latvia, Liechtenstein, Luxembourg, Malta, Nauru, Netherlands Antilles, Panama, Samoa, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Singapore, Switzerland, Turks and Caicos and Vanuatu.

For this investigation, the IRS has sought account records from PayPal, as well as from MasterCard International and VISA International.

And, how does the IRS go about finding these offshore tax havens? Here’s the money quote:

I have reviewed various offshore/tax haven related Web sites on the Internet. A search of the Internet with any search engine using the key words “offshore” or “tax haven” will produce a very large number of hits.

So, while offshore banks can use websites to market to American taxpayers, the IRS, powered by Google, can also find these same websites and figure out which individuals or institutions may dedicated to helping individuals with significant assets preserve or enhance their wealth with anonymity and ease through offshore bank accounts and credit cards.

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