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62 St. Louis U. L.J. [i] (2017-2018)

handle is hein.journals/stlulj62 and id is 1 raw text is: SAINT LOUIS UNIVERSITY LAW JOURNAL Vol. 62, No. 1 FALL 2017 TABLE OF CONTENTS THE SANFORD E. SARASOHN CONFERENCE ON CRITICAL ISSUES IN COMPARATIVE AND INTERNATIONAL TAXATION II: TAXATION AND MIGRATION MIGRANTS AND REFUGEES: A EU PERSPECTIVE ON UPHOLDING HUMAN RIGHTS THROUGH TAXATION AND PUBLIC FINANCE ...............................Cristina Trenta 1 TILL OFFSHORE Do Us PART: UNCOVERING ASSETS HIDDEN FROM SPOUSES AND TAX AUTHORITIES ......... .......Khrista McCarden 19 OFFSHORING TAX ETHICS: THE PANAMA PAPERS, SEEKING REFUGE FROM TAX, AND TAX LAWYER REFERRALS...........................Heather M. Field 35 BUYING IN: RESIDENCE AND CITIZENSHIP BY INVESTMENT ............... .......Allison Christians 51 A TAX-CREDIT APPROACH TO ADDRESSING BRAIN DRAIN................ Matthew Lister 73 HUMAN RIGHTS LAW AND THE TAXATION CONSEQUENCES FOR RENOUNCING CITIZENSHIP......... William Thomas Worster 85

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