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The story of how banking secrecy fell, and why everything else follows from it.
The Global Tax Village: A Century Spent Tearing Down the Borders of Taxation
From the 1923 League of Nations compromise to the 2025 American retreat from the global minimum tax — a complete history of how banking secrecy fell.
Read the guideHow the system works
The two reporting regimes that put your accounts in front of tax authorities.
FATCA: How Washington Deputized the World’s Banks
How a 2010 U.S. law forces every foreign bank to report American account holders or face a 30% withholding tax — and why it upended the lives of ordinary expats.
Read the guideCRS: The Standard That Took the End of Banking Secrecy Global
The OECD’s Common Reporting Standard drives automatic exchange on more than 100 million accounts across 100+ countries — how it works, and where its blind spots still let money hide.
Read the guideWhat it means in practice
Where the money went, where the gaps are left, and what hiding income really costs.
After Secrecy: How Offshore Centers Survived Transparency
Fifteen years after the G20 declared banking secrecy over, offshore centers manage more money than ever. What they sell now, and where concealment actually went: Dubai real estate, Singapore family offices, U.S. trust states.
Read the guideCRS: The American Exception
Over 120 countries automatically exchange bank data under the CRS. The United States, which forced this model on the world through FATCA, isn’t one of them — how Delaware LLCs and South Dakota trusts exploit the gap.
Read the guideHide-and-Seek With the Tax Man
Hiding income has become a bet with negative expected value — tax authorities see almost everything and forget nothing. What the penalties actually cost, and everything the law already lets you do instead, country by country.
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