29 MUTUAL LEGAL ASSISTANCE TREATY

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Here’s another treaty that has no tax ramifications, but that,

in some cases, allow assets to be seized even without a court

order. The Mutual Legal Assistance Treaty (MLAT) was created

to help law enforcement in criminal investigations, but is not

used in tax evasion cases. This treaty lacks regard for due process of

law, which requires “probable cause” under the Fourth Amendment,

and substitutes it with “reasonable suspicion.” Since its creation in

1973, forty-nine countries have signed the agreement between themselves

and the United States, and together they split the booty—billions

of dollars to date.

The following countries have signed an MLAT with the United

States, effective as of January 1, 2002:

1. Anguilla

2. Antigua and Barbuda

3. Argentina

4. Australia

5. Austria*

6. Bahamas

7. Barbados

8. Belgium

9. Brazil

10. British Virgin Islands

(BVI)

11. Canada

12. Cayman Islands

13. Czech Republic

14. Dominica

15. Egypt

16. Estonia

17. Greece

18. Grenada

19. Hong Kong*

20. Hungary

21. Israel

22. Italy (includes Campione)

23. Jamaica

24. Latvia

25. Lithuania

26. Luxembourg

27. Mexico

The following tax havens are profiled in this book and have not

signed an MLAT with the United States:

For non-U.S. citizens who are reading this book, there may be

more advantages for you in some of these tax havens as the treaties in

place with your country of citizenship are likely to be different, and

there is a good possibility that you are not subject to taxation on your

worldwide income as are U.S. citizens. These factors will have a great

bearing on which tax haven will work best for you.

1. Andorra

2. Aruba

3. Bahrain

4. Belize*

5. Bermuda

6. Brunei

7. Cook Islands

8. Costa Rica

9. Cyprus

10. Dubai, U.A.E.

11. Labuan, Malaysia

12. Liechtenstein*

13. Madeira

14. Malta

15. Monaco

16. Mauritius

17. Seychelles

18. Switzerland*

19. Vanuatu

20. Western Samoa

28. Montserrat

29. Morocco

30. Netherlands

31. Panama*

32. Philippines

33. Poland

34. Romania

35. Spain

36. Saint Kitts and Nevis*

37. Saint Lucia

38. Saint Vincent and the

Grenadines

39. South Africa

40. South Korea

41. Thailand

42. Turkey

43. Turks and Caicos

44. Trinidad and Tobago

45. Ukraine

46. United Kingdom

47. Uruguay

48. Venezuela