Offshore planning has gotten a lot of bad press lately.1 It's getting slammed in the U.S. Senate. This August, a Senate subcommittee held a week-long hearing on its report, “Tax Haven Abuses: The Enablers, the Tools and Secrecy”2 that purported to “open that black box and expose how offshore and U.S. financial professionals are helping U.S. citizens conceal and secretly utilize offshore assets, while undermining, circumventing, or violating U.S. tax, securities, and anti-money laundering ...

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