Why Does Mitt Romney and his sons all have Swiss bank accounts and also accounts in the Cayman Islands?

Mitt Romney is the President of those banks.

Its tax avoidance. US citizens like the Romneys are taxed on their worldwide income regardless of source, so interest from a foreign bank account would still be taxed in the US. However, if you don't REPORT the income, notwithstanding the legal requirement to do so, you can escape US taxes.

The only reason for such accounts is to commit tax fraud.

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