Bruce Zagaris has a B.A., J.D., and LL.M. from The George Washington
University. His B.A. included a major in international affairs with a
specialty in Latin American Affairs. After serving as a law clerk for
the U.S. District Court for the Southern District of West Virginia
(1972-73), Mr. Zagaris was an Assistant Attorney General for the State
of Idaho (1973-74). Mr. Zagaris received graduate legal diplomas from
Stockholm University, Sweden (1975) and from the Free University,
Brussels (1976). While in Scandinavia, Mr. Zagaris did research as a
result of Swedish and Finnish government sponsored scholarships. His
research resulted in three articles that were published and are noted
During his two years in Europe, in 1974-76, Mr. Zagaris worked for the
Nordic Law Consultants and served as a UN consultant to the Mano River
Union, a customs union in West Africa. At the Free University's Program
on International Legal Cooperation (PILC), Mr. Zagaris took
international criminal law from Bart deSchutter. In 1976-77, Mr.
Zagaris was in private practice with Glad, Tuttle & White in San
Francisco. In 1977-78, he was a lecturer at the Faculty of Law,
University of the West Indies, Barbados, teaching comparative law,
public international law, and international tax law.
Mr. Zagaris was an Adjunct Professor for six years at the Washington College
of Law, American University in Washington, and at the Fordham University Law
School in New York, where he taught international business criminal
law. He has also been an Adjunct Professor at John Marshall College in Chicago and the University of Montana School of Law.
Since November 1978, Mr. Zagaris has practiced law in Washington, DC,
where he is a partner with Berliner Corcoran & Rowe, LLP. He has
served as a consultant, counsel and lobbyist for fourteen governments on
International Criminal Law Work
He has served as counsel in more than forty criminal trials and approximately five appellate cases. In addition, he has handled evidence gathering and extradition cases both on the interstate and international levels and cases involving prisoner transfer applications. His criminal work has included counseling on extradition and international evidence gathering cases, testifying as an expert in international criminal cases involving money laundering and tax crimes, counseling of witnesses for grand jury investigations, prisoner rights, representation of parolees, probation revocation matters, and early release of prisoners on emergency medical problems. His private practice has also included monitoring international tax and enforcement developments in the U.S. and the Caribbean for foreign governments and corporate clients. Since 1985, he has edited the International Enforcement Law Reporter, a monthly publication which discusses developments in international criminal and related enforcement law matters.
Some of Mr. Zagaris' international enforcement work has involved counseling the private sector on prevention strategies. He has counseled a Latin American bank with an offshore mutual fund in complying with anti-money laundering requirements in the custodian's country. He has counseled an international trust company on the development of due diligence procedures to safeguard against money laundering and financial fraud. He has counseled corporations on compliance with transnational corruption laws.
Mr. Zagaris has served as an expert witness and/or consultant on several occasions. During 1992-93, he served as a consultant and expert witness on a money laundering case concerning video poker. In the 1990s, he served as a consultant in the case of Robert Doorn, a Dutch businessman charged in several U.S. district court cases with money laundering and securities-related crimes. In 1992, he prepared a study for the Police Executive Research Forum (PERF) on how 9 countries in 3 regions are complying with international money laundering laws. On May 10, 1993, he served as an expert witness in a case involving discharge of an auditor for a broker-dealer in the aftermath of his report on alleged abuses. Also in 1993, Mr. Zagaris prepared a study for the PERF on how international law can combat Colombian organized crime groups. In 1995-96, Mr. Zagaris served as an expert witness in three money laundering cases in U.S. District Courts, two in the Middle District of Florida (Tampa and Ft. Myers) and one in Tucson. His role in U.S. v. Leyton et al, U.S. District Court M.D. Florida, Tampa, No. 94-41-CR-T-25E, helped in a not guilty verdict for all defendants and is discussed in Federal Jury in Fla. Rejects DEA Money Laundering Sting, BNA Criminal Practical Manual 451 (1995). His testimony in United States v. Andre Brady, U.S. District Court Middle District of Florida, Ft. Myers Div., Case No. 95-90-CR-RTM-22, helped in ultimately dismissing the case after a hung jury. In 1995, his affidavit in an international tax case was cited by the 9th Circuit in the case of In re Marsoner, 40 F.3d 959 (9th Cir. 1994). Also, in 1995, his testimony as an expert witness in the case of Joseph Muldrow v. Donaldson Lufkin & Jenrette, an arbitration before an arbitral panel of the New York Stock Exchange, involving the discharge of an auditor for reporting various violations of anti-money laundering laws on international transfer of funds in DLJ’s Miami office, resulted in a verdict in favor of the auditor for whom he testified. CNBC subsequently did a piece on it, in which Mr. Zagaris was featured. In 1997, his testimony for the U.S. Government helped convict the defendant in U.S. v. David Harris, U.S. District Court, E.D.Mo., 96CR0057CAS. He has worked as an expert witness and consultant on several white collar cases that were settled. In 1997, the U.S. Department of Justice retained Mr. Zagaris in a case in the U.S. Dist. Ct., Colorado, involving an international tax matter and offshore issues. In 1998, he provided advice in the extradition of In The Matter of the Extradition of David Cybulkiewicz (by the U.S. from Aruba). In September 1998 to December 1998, he served as a consultant to defense counsel in the case of United States v. Peter Post, U.S. District Court for the District of New Hampshire, Docket No. 98-57-01-JD, on the issue of a transfer of prisoner application. In 1999, the defendants in U.S. v. Nanne Hogendoorn, U.S. Dist. Ct., Alaska [No. A98-0087CR (JKS)] hired him as a consult and expert witness in evidence gathering arising out of charges concerning ocean waste discharges. Defendants were successful in obtaining an order allowing them to use the U.S. MLAT for evidence gathering. In 2000, he worked as a consultant for the defense In The Matter of the Extradition of Pavel Lazarenko, the former prime minister of the Ukraine, in the U.S. District Court, N.D.Ca., and in connection with the Antiguan asset forfeiture case. In 2000, he served as a consultant for the defense in U.S. v. Riley Hill, U.S. District Court, D.Ore., a criminal tax case involving offshore jurisdictions. In 2001, he worked as a consultant and gave expert testimony for the defense in the extradition of Gerard P. Hoogendijk in The Netherlands. In 2001, he worked as counsel for the applicant and successfully won a motion of reconsideration on the application of U.S. v. Jannes Doppenberg, Case No. 95-CR-221, to transfer to The Netherlands, and represented him at the Verification Consent Hearing in the U.S. District Court, W.D.Wis. In 2001, he served as an expert witness in the case of U.S. v. Mejia et al. [Homes Valencio-Rios], U.S. Distr. Court for D.C. , No. 99-389, where he was qualified as an expert on international criminal law, international narcotics control, and transportation of cocaine. In 2001, he served as a consultant to a former minister of a Central Asian country charged with corruption in his former country.
Some of the cases for which Mr. Zagaris was retained were settled. In 1995, he was retained as an expert in the case of Golden Discovery, S.A. v. Oppenheimer & Co., Inc. et al, an arbitration before an arbitral panel of the New York Stock Exchange involving international transfers of money by a securities broker and issues of Panamanian company law. He was retained by taxpayer’s counsel in a criminal tax case with offshore pension fund issues in the U.S. District Court in Phoenix that was disposed of on the day of trial in 1995. He was retained by defense counsel in a money laundering case involving BCCI in U.S. District, Tampa, Florida, that resulted in a plea. In 1996-97, Mr. Zagaris represented Jim and Penny Fletcher in a murder case in St. Vincent, in which the charges against both were dismissed at trial. Since 1996, Mr. Zagaris has represented David M. Duchow in an embezzlement charge in Bolivia, bringing a civil action on Freedom of Information Act request in the U.S. District Court in D.C. and serving as an expert in the criminal case. The Bolivian trial court cited his expert affidavit in its dismissal of the case for lack of jurisdiction due to diplomatic immunity.
The dissenting opinion in United States v. Aloyzas Balsys, No. 97-873, 1998 U.S. Lexis 4210, at *1 (U.S. Supreme Court, June 25, 1998) refers to one of Mr. Zagaris’ law review articles.
Mr. Zagaris has handled transfer of prisoner applications and advised accused and convicted persons of the operation of these treaties and the pros and cons of applying under them.
Mr. Zagaris has been active in civil prosecution on behalf of victims of transnational crimes and torts. In 1979, Mr. Zagaris was sole counsel on behalf of Gloria Banks against members of the Saudi royal family in an action in U.S. District Court for damages arising from false imprisonment, assault and battery and civil rights infringements while she was a nanny in Saudi Arabia. The case, which was discussed in the international media, resulted in a substantial recovery. Mr. Zagaris helped achieve a substantial recovery from a branch of the Reichman family in a civil fraud, RICO action in the S.D.N.Y. arising from a fraud by a person allegedly soliciting money for a non-profit organization from a French non-profit affiliated with the Reichman family. The case involved the use of criminal and civil prosecution simultaneously. Mr. Zagaris is co-counsel in Kenneth Walker et al v. U.S., Case No. 12.049 in the Inter-American Commission on Human Rights, concerning abduction by fraud (or luring as an alternative to extradition). On March 5, 1999, the Commission convened a hearing. In 1996-97, Mr. Zagaris helped advise plaintiff Segovia in a case seeking equitable relief in New York state court for “an advanced fee fraud scheme” against a Nigerian bank, in which the court froze on a pre-trial basis the bank’s assets. In 2002-3, Mr. Zagaris served as an expert in Gerdy Hnry-Pfeiffer v. Barry Walter Henry, U.S. Dist. Ct., S.D.Fla., Case. No.: 02-80554-CIV.-Middlebrooks, in which the plaintiff successfully obtained an order for letters rogatory to obtain documents in support of her divorce decree in Monaco and her effort to uncover assets.
At the request of the House Ways & Means Oversight Committee, Mr. Zagaris testified on the tax information exchange provisions and agreements under the Caribbean Basin Economic Recovery Act in February 1986. In September 1987, he testified at the request of the Subcommittee on Commerce, Consumer and Monetary Affairs, Committee on Government Operations, on the U.S. Government's efforts to combat international tax evasion. In September 1988, at the request of the Senate Foreign Relations Committee, he testified on whether the U.S. should ratify six pending Mutual Legal Assistance Treaties. In December 1999, at the request of the Commission, he testified before the National Gambling Impact Study Commission.
On April 19, 1996, Mr. Zagaris advised the National Security Council on strategy for dealing with international organized crime. On September 23, 1996, he participate in an open forum at the Department of State on the transnational criminal international organizations. In 1985-86, as a consultant to the U.S. Agency for International Assistance (USAID), he helped prepare a project paper for the Caribbean Justice Improvement Project. On several occasions, he has served as a speaker for the U.S. Information Agency in other countries, including Mexico, Chile, the Czech Republic, Nigeria, and Portugal, and on satellite television programs on money laundering, international tax enforcement, and financial investigations. Periodically, Mr. Zagaris has consulted for the State Department on requests by foreign governments for technical and financial assistance on administration of justice projects. In 1996, he advised the National Security Council of initiatives against transnational organized crime. Since 1995, he has lectured for the Foreign Service Institute to U.S. diplomats appointed to Mexico on U.S.-Mexico law enforcement issues.
Mr. Zagaris has worked with a number of international organizations on crime prevention matters, including the U.N. Crime Branch, the International Monetary Fund, the World Bank, the Asian Development Bank, and the Caribbean Financial Action Task Force.
Among the books for which he is author and/or editor are Developments in Mexican-U.S. Law Enforcement Cooperation: What the Practitioner Needs to Know (198 pp., Crim. Just. Sec., ABA, April 20, 1989); along with Dr. Scott MacDonald, Mr. Zagaris is the editor of the International Handbook on Drug Control (463 pp. Greenwood Press 1992); along with Jordan Paust et al, he is editor of International Criminal Law: Cases & Materials (Carolina Academic Press, 2d edition 2000); he is co-chairman of International Exchange of Tax Information: Recent Developments (PLI, 1985, F4-3566). He has also written hundreds of law review and other articles.
Mr. Zagaris was co-chairperson for the ALI-ABA program on International Criminal Law in 1982. During 1987-90, he was Chair, Committee on Criminal Law and Procedure, Inter-American Bar Association. During June 1989-93, he was founder and Chair of the Committee on International Criminal Law, Section of Criminal Justice American Bar Association. He is a board member, U.S. branch, of the International Penal Law Association (AIDP), and has participated in programs of its subsidiary, the International Institute for the Studies of Higher Criminal Sciences in Siracusa, Sicily. He serves as the representative of the AIDP to the Organization of American States (OAS). He is also a member of the American Society of International Law (ASIL) and its International Criminal Law Interest Group. Since 1997, he has served as Vice-Chair, Committee 6 (criminal law), International Bar Association. Since 1996, he has served as Chair and Co-Chair, Committee on International Criminal and National Security Law, Section of International Law, District of Columbia Bar. Since 1999, he has served on the Criminal Justice Advisory Board of Lexis-Nexis. In 1972-73, he helped form a self-help statewide prison organization in West Virginia. In 1973-74, he was a board member of a self-help statewide prison organization in Idaho.
International Tax Work - Private Sector/Transactional
Mr. Zagaris' practice includes structuring international business transactions and especially international tax aspects.
The transactional aspects of the international tax work has included planning a variety of investments and trade by foreign persons into the U.S. This work included structuring a variety of investments into U.S. real estate, including commercial real estate, such as office buildings, shopping centers, apartment buildings, and agricultural land. In addition to planning the tax consequences, this work included advice on reporting and regulatory aspects, such as complying with the Agricultural Foreign Investment Disclosure Act and the Bureau of Economic Analysis reports. In connection with reporting requirements, Mr. Zagaris has served as a consultant for other law firms and their clients.
The inbound investment work has included providing advice on transactions involving trading and/or direct investment into the U.S., including advice on proposed structures, potential application of U.S. tax laws to "doing business in the U.S.," alternative treaty structures, and withholding requirements.
Mr. Zagaris has advised individuals and entities on the application of U.S. tax laws to various investments in bank deposit and other instruments (e.g., money market funds, bonds, and insurance accounts). He has advised foreign entities on lending to U.S. persons and the portfolio interest rules.
For a foreign fiduciary, Mr. Zagaris has advised on the taxation of death benefits received by the estate.
The structuring of transactions for foreigners has included several Latin American and Caribbean non-profit organizations, who have started U.S. corporations and obtained exempt status. The work has involved business planning, corporate work, filing and obtaining rulings from the IRS, implementation of business plans, serving on the board of directors in some cases, attending meetings, and advising on certain transactions and reorganizations.
Mr. Zagaris has advised many individuals on whether they are classified as a U.S. taxpayer and therefore have reporting and other federal and state income tax requirements. One classification case was litigated before the U.S. Tax Court. His work included a project with the American Bar Association's Coordinating Committee on Immigration concerning federal and state tax responsibilities of aliens eligible for the amnesty program.
His work has also included various tax compliance and controversy work. This has involved advice on complying with reporting requirements under Sections 6038A and C of the Internal Revenue Code, and advising on audits concerning transfer pricing. In particular, the work included advising several foreign corporations on proposed structures and transactions with the U.S. The work has included handling the administrative and civil litigation concerning jeopardy assessments involving dual nationals. He has represented taxpayers in preparing and negotiating offers in compromise with the IRS.
Mr. Zagaris has advised and handled international business transactions for U.S. taxpayers. The work has included advice on qualification for and implementation of qualification as a foreign sales corporation and the tax benefits attributed thereto. His transactional work has included advising clients on the application of Subpart F to proposed structures and planning joint ventures. The work has required him to negotiate joint venture agreements abroad and advise on the interaction between foreign and U.S. tax and business laws. He has helped with arranging financing through the private sources and U.S. government agencies, such as the Overseas Private Investment Corporation. His work has included preparing licensing, distribution, and agency agreements. His work has involved advising on captive insurance transactions. The insurance work has involved substantial lobbying concerning the efforts in the U.S. Congress to raise the excise tax on certain foreign reinsurance transactions, the Risk Retention Act, and other regulatory efforts impacting international insurance. His insurance work has included reviewing insurance contracts for clients, such as financial institutions, and suggesting changes of proposed policies. The specialized nature of this work has resulted in his attending and arranging programs during the annual Risk Insurance Management Society (RIMS) meetings. Mr. Zagaris was a negotiator for the Government of Barbados in its 1983 tax treaty with the U.S., which provided for an exemption on excise tax for certain insurance transactions. This led to work for American companies wanting to establish captive companies in Barbados.
Mr. Zagaris has advised individual U.S. taxpayers. Several taxpayers have received his advice on the issue of expatriation. This advice has included not only tax, but the potential application of immigration and criminal laws. In one case he persuaded taxpayers who had departed the U.S. and were living abroad in the implementation of an expatriation plan during a bankruptcy proceeding to return to the U.S. and restore the proceeds to the bankruptcy court. Mr. Zagaris has advised U.S. taxpayers, including permanent residents, of the laws and pros and cons of expatriating.
Mr. Zagaris has advised numerous individuals who have worked for the U.S. Government, often in the foreign service, and international organizations. The advice has included: taxability of income; potential roll-over of their residence, especially when they return from overseas; their potential taxability in various states and their selection of states as their domicile; and their potential liability for taxes on state and local levels. He has advised foreign governments on planning transactions, both in connection with tax and non-tax liability (e.g., applicability of sovereign immunity when bank accounts mix commercial and non-commercial sources of funds). Mr. Zagaris has helped implement the advice.
Mr. Zagaris has advised on establishing offshore protection of assets trust and various alternate mechanisms.
In advising high net worth individuals, Mr. Zagaris has given international estate planning advice and helped implement the same through preparing wills, trusts, powers of attorneys, and related documents. Mr. Zagaris has handled probates, both in primary and ancillary capacities. He has represented parties in contested probate proceedings and outside of formal proceedings. He has advised on efforts to contest estate plans.
Mr. Zagaris has participated extensively in cases involving the interaction between international transactions and the enforcement aspects of international money movement, including advising and planning transactions to comply with the law, helping in devising prevention plans, teaching and training law enforcement officials, testifying as an expert witness, consulting for counsel involved in litigation, and professionals engaged in transactions who request advice. Because of the extensive and specialized nature of this work, it is summarized on a document called "background for international money movement work."
International Tax Work - Public Sector
Since 1981 Mr. Zagaris has regularly represented the Government of Barbados. From 1985-87, he represented the Government of Belize. Much of the Barbados work has included advising and negotiating on tax treaties and strategy and legislation related to the offshore sector. For these two governments Mr. Zagaris was a registered agent. For developing governments Mr. Zagaris has advised on obtaining tax administration assistance. In 1991 he organized and moderated a program on tax administration assistance sponsored by the International Law Institute, Washington, D.C. Mr. Zagaris was co-chair of International Exchange of Tax Information Recent Developments (Practicing Law Institute, 1985).
Since 1986 he has spoken at each of the international tax institutes of the Florida Bar and Certified Public Accountants.
He is a frequent speaker at programs of the Practicing Law Institute, American Law Institute-American Bar Association, World Trade Center, and showcase programs at the American Bar Association's Annual Conventions on international taxation. Since 1979-86, he served as U.S. editor for Taxes International, a monthly publication. He helped found and has regularly spoken at programs of the Barbados branch of the International Fiscal Association. He has spoken at the first two Caribbean conferences of the International Tax Academy (in Aruba, 1993, and Cancun, 1994). He spoke at the Caribbean Conference of the Offshore Investment Journal in San Juan. He has spoken on gathering evidence under tax information exchange agreements, compulsory and other means in connection with transfer pricing programs. These programs have included the following: a Program on Section 6038A by the Institute for International Research on September 26-27, 1993; and programs on Transfer Pricing held by the American Conference Institute (ACI) in New York City on November 8, 1993 and by the Canadian Institute in Toronto on February 21-22, 1994 and Chicago on March 3-4, 1994. On November 15, 1994, he spoke on the U.S. Model Income Tax Treaty at the ACI program on Income Tax Treaties in New York City. On January 29, 1994, at the ABA Tax Section winter meeting in Houston he organized and moderated a program on the long arm of the taxman and international tax enforcement issues.
On March 23-28, 1992, Mr. Zagaris was an AMPART speaker for the U.S. Information Agency during a visit to four cities in Mexico, speaking in Spanish to business groups on the international tax aspects of free trade with the U.S. In 1993 he consulted for and prepared a paper for the Caribbean Law Institute on tax treaty options for the Commonwealth Caribbean. Mr. Zagaris has participated in programs on the international tax and business aspects of transnational philanthropy. He participated in and wrote a paper for a program in April 1992 sponsored by the Smithsonian Institute and non-governmental organizations on the tax and accounting aspects of debt forgiveness in the Enterprise for Americas Initiative. He has organized and moderated a speech given by Dr. Trevor Carmichael and sponsored by the Committee on International Taxation on the Use of Barbados as a Center for Non-Profit Organizations, which was held in New York City. He has helped organize two chapters for a book on transnational philanthropy, which Martinus Nijhoff is publishing.
At the request of the House Ways & Means oversight Subcommittee, Mr. Zagaris testified in February, 1986, on the tax information exchange agreements under the Caribbean Basin Economic Recovery Act. At the request of the Subcommittee on Commerce, Consumer and Monetary Affairs, Committee on Government operations, he testified on September 16, 1987 on the state of the U.S. Government's efforts to combat international tax evasion, particularly focusing on treaty arrangements in the Caribbean, multilateral cooperation, and bilateral relations with the Netherlands Antilles in the wake of the partial cancellation by the U.S. of its tax treaty with the Antilles. In 1993, he testified on behalf of the Government of Barbados before the House Ways & Means Committee on HR 5271 (the Foreign Simplification and Rationalization Tax Act).
He has represented individuals and entities in tax litigation in both the civil and criminal aspects and is a member of the U.S. Tax Court. Mr. Zagaris taught courses on international tax law at universities, including the law faculty of the University of the West Indies. During 1990-92 he was Chair, Committee on International Tax Law, Section of International Law and Practice, American Bar Association; and Chair of the International Tax and Comparative Law Subcommittee, Committee on International Property Trust & Estates Committee, Section of International Law, ABA. Since 1993, he has served as chair, subcommittee on international, Civil and Criminal Penalties, Tax Section, ABA. He is a member of the Section of Taxation, ABA, and the International Fiscal Association. He is Caribbean editor, International Bulletin for Fiscal Documentation.
In 1979, he authored Foreign Investment in the United States (Praeger Press, 323 pp.). In 1978, he edited Handbook -- Materials for International Tax Law (Faculty of Law and Extramural Department, University of the West Indies 1978, 351 pp., 2 vols.).
He has authored various major articles on international tax law. Some of them include: Protectionism or Opening Foreign Markets to U.S. Reinsurance Industry, 7 The Insurance Tax Rev. 92934 (September 1993)(co-author); Double Taxation Agreements of CARICOM: A Review of Existing Practice and Prospective Policy Options, Bull. International Fiscal Doc. 129-42 (Mar. 1993); Tax Collection Assistance and Evidence Gathering, The New U.S.-Netherlands Tax Convention, 121-36 (Feb. 9, 1993, International Tax Academy); Insights on International Tax Law, 26 International Lawyer 297--302 (1992); Financing and Technology Transfer: Environmental Protection Through Multilateral Development Banks and Other Alternatives, International Environmental Law 59 pp. (National Institute, ABA 1991); The Bahamas Adds New Infrastructure and A Series of New Products, Bull. for International Fiscal Doc. 479 (Oct. 1991); Taxation of Foreign Governments and International Organizations, Bender's Federal Tax Service (co-author), Chapter M:41-13 (Matthew Bender 1989); The Caribbean Basin Tax Information Exchange Agreements Program of the U.S.: Eat Softly and Carry a Big Stick, Bull for International Fiscal Doc. 115 (March 1989); The Legal Environment for International Investment in Belize, U.S. Taxation of International Operations 9011-9024 (Prentice Hall Info. Serv. 1989); Financing Participation in Caribbean Basin Investments and Trade, 17 Inter-American Law Review 97-130 (1985); Treaty Changes Affecting Personal Income, The New Canada-U.S. Income Tax Treaty 373-414 (PLI 1984); Investment by Non-Resident Aliens in U.S. Real Estate, 31 University of Miami Law Review 566-614 (Spring 1977); Characterization of the Anstalt, the Stiftung, and Other Unusual Entities, Foreign Tax Planning 1981 725-40 (PLI 1981); Personal Services Income, Income Tax Treaties, 28 pp. (ALI-ABA March, 1981 ); Personal Services Income, Income Tax Treaties 106-54 (ALI-ABA, September 30, 1992); Barbados Develops as a Low Tax Jurisdiction, 15 International Lawyer 673-85 (Fall 1981); The Rising Utility of the Public international Corporation, 6 Denver J. International Law & Policy 43-81 (Spring 1976); The Agricultural Foreign Investment Disclosure Act of 1978: The First Regulation of Foreign Investment in United States Real Estate, U.S.D.A. Working paper Series, 27 pp., November, 1979, reprinted in Foreign Tax Planning 1979, 67-96 (PLI); Intergovernmental Exchange of Foreign Investment Information, 2 Monitoring Foreign Ownership of U.S. Real Estate, 189-224 (U.S.D.A. 1979); Foreign Country Regulations and Activities, 1 Monitoring Foreign Ownership of U.S. Real Estate 117-329 (U.S.D.A. 1979).
Mr. Zagaris has written a number of articles on Barbados tax and financial services, including the chapter in Tax Havens Encyclopaedia (70 pp. with annual updates, Spitz, ed., Butterworths & Co.); Application of the Lom‚ IV Convention to Services and the Potential Opportunities for the Barbados International Financial Sector, Bulletin for International Fiscal Documentation 289-303 (June 1991); New Barbados Treaties Add Wind for Its Sails 17 Offshore Investment 23-30 (January 1991); New Opportunities for U.S. Persons Engaged in Foreign Shipping to Use Barbados (co-author), U.S. Taxation of International Operations 9175-82 (Prentice Hall, 1989) Income and Capital Taxation of Individuals, and Corporation Law, in Spitz (ed.), Thesaurus of World Tax Data; Barbados: A Base for International Operations and Investment, U.S. Taxation of International Operations Service 8771-86 (Prentice-Hall 1985); Barbados Develops as a Low Tax Jurisdiction, 15 International Lawyer 673-86 (1981).
Mr. Zagaris has written over 70 smaller articles (e.g., 1 to 5 pages) and book reviews on international tax for journals, such as Taxes International, Tax Notes International, Tax Planning International, and the American Journal of International Law.
Mr. Zagaris has written op-ed pieces on transactional and policy aspects of international tax, such as: International Tax Outlaw, Washington Post, November 7, 1989, A25, col. 4 (about the adverse impact of proposed tax treatment of foreign investors into the U.S.); and "Fat Tax": No Cure for a Thin Wallet, Washington Post, March 13, 1990, B, col. 4 (critique of proposed professional services tax of D.C. Government).
November 27, 2007: Zagaris moderated a lunch program of the District of Columbia Bar International Law Section Public International and Criminal Law Committee on “Criminal, Regulatory and International Trade Approaches to the Internet Gambling Issue.” For more information or to register see http://www.dcbar.org/for_lawyers/events/search_results.cfm.
December 5, 2007: Zagaris will deliver a presentation titled "WTO - The Big 'Do-Over': Implications for the Horseracing Industry" at the University of Arizona Symposium on Racing & Gaming in Tucson, Arizona. For more information or to register see http://www.ua-rtip.org/symposium/index.html.