Khrista McCarden: Till Offshore Do Us Part

Professor Khrista McCarden's article, "Till Offshore Do Us Part: Uncovering Assets Hidden from Spouses and Tax Authorities," has been published in the St. Louis University Law Journal,  62 St. Louis U. L.J. 19 (2017). Professor McCarden presented her article at a conference held in March at the St. Louis University Law School, titled “Critical Issues in Comparative and International Taxation: Taxation and Migration."

Abstract of "Till Offshore Do Us Part":

This paper explores how U.S. tax authorities may assist spouses in the uncovering of offshore assets in divorce proceedings and thus decrease the ability of some of the wealthiest taxpayers to use offshore accounts to escape taxation. Specifically, it will outline a proposal for allowing spouses to alert the IRS to unreported offshore accounts during an early phase of the discovery process.