Heather Field

Heather Field, Professor of Law & Eucalyptus Foundation Chair, University of California, Hastings College of the Law 

Heather M. Field is a Professor of Law at the University of California, Hastings College of the Law, where she also holds the Eucalyptus Foundation Chair.  She teaches a variety of tax law courses, and she leads UC Hastings’ tax law concentration program.  Professor Field’s scholarly interests include tax elections, the role of choice in the tax law, the effect of tax law on businesses/business transactions, and professionalism and ethics in tax practice.  She is a frequent speaker on tax law issues, and she has written more than a dozen articles.

Paper Title: 

"Offshoring Tax Ethics:  The Panama Papers, Seeking Refuge from Tax, and Tax Lawyer Referrals"

Paper Summary: 

The fallout from the “Panama Papers” scandal leaves many important questions unanswered, including:  How did U.S. taxpayers get to the Panamanian law firm of Mossack Fonseca?  And what were the ethical responsibilities of the individuals (particularly U.S. lawyers) who connected these U.S. clients with Mossack Fonseca, especially in the cases where the U.S. clients sought offshore assistance in order to avoid or evade U.S. taxes?  This paper answers these questions and uses insights gained from an examination of the Panama Papers scandal to make recommendations about how to respond ethically to referral requests involving offshore tax avoidance/evasion.