These are the kind of earth-rattling headlines we read last year: “IRS Reaches Agreement with Visa and MasterCard on Information Disclosure;” “Future of EU Savings Directive in Doubt;” “Developing Countries Seek to Stem Erosion of Tax Base;” “U.S. Enacts Stiff Measures to Fight International Terrorism and Money Laundering;” “Tax Havens Give in to OECD on Exchange of Information.” The international estate planning landscape has experienced tectonic movements in the last several years — and ...

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