Swiss bankier arrested in Italy

[Andres]

Is he guilty until proven innocent or is it the other way around?

There's a difference between exploiting loopholes while following the letter of the law, and going beyond that.

In tax law, the line between a creative but perfectly legal construction and fraud can be very blurry.

The fact that some legislators themselves don't understand the complicated tax laws they created themselves is best demonstrated by the existence of "anti abuse laws/regulations/measures" which basically come down to "ok, we made this law and there are probably loopholes in it, but we don't know how creative those damn fiscal experts are going to be, so we just implement a general "anti abuse regulation" that we can then (ab)use to cover up for our own sloppy legislative work".

Of course, such anti abuse measures are contested as well.

Tax law and fiscal expertise are very fascinating.