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Compliance Understanding US Tax Compliance By Carl H. Linder, The Kleinfeld Law Firm, Miami, USA Most offshore trusts are considered “Grantor Trusts” for US taxpayers and a US grantor of an offshore trust is generally taxable on all of the income that flows through the offshore trust. Carl H. Linder looks at the complex arena of US tax compliance as it relates to international trust and tax planning.   To receive your regular copy of the journal, including this month's issue containing the full text of this article, please click on the Subscribe Now button.