OFFSHORING TAX ETHICS: THE PANAMA PAPERS, SEEKING REFUGE FROM TAX, AND TAX LAWYER REFERRALS.

The article informs that the rules governing ethical tax practice generally do not prevent a U.S. lawyer from referring a client to a firm like law firm, Mossack Fonseca for potentially aggressive tax planning in the U.S. It informs on Panama Papers explains how the general ethical rules, tax-specific standards of practice, tax penalty provisions, and other constraints apply to a U.S. lawyer making a referral to a firm like Mossack Fonseca.