William Blum

Partner • International Tax and Business Lawyer
William Blum | International Tax and Business Lawyer

William Blum is a tax and business lawyer with substantial expertise in international taxation. His practice emphasizes domestic and offshore tax matters and structures, including tax controversies, as well as estate and asset protection planning. He has served as counsel to the Governor of the United States Virgin Islands, and is the leading expert on the territory’s status as a tax haven for non-U.S. persons. Mr. Blum is admitted to practice in New York, Colorado, New Jersey, Pennsylvania, the U.S. Virgin Islands, Guam, and the Republic of the Marshall Islands.

Mr. Blum speaks regularly on tax issues at conferences around the world, including those sponsored by the Center for International Legal Studies. He has written articles for CCH, BNA and Euromoney on tax issues in the U.S. as well as the U.S. Virgin Islands, and he drafted that territory’s foreign sales corporation and exempt company laws. From 2004 to 2007, Mr. Blum served as the president of Interlegal, an international network of law firms with members in over 40 countries.

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While serving as counsel to the Governor of the United States Virgin Islands, prior to commencing private practice, Mr. Blum advised on changes to the U.S. Virgin Islands tax relationship with the United States which were ultimately enacted by the U.S. Congress as part of the tax Reform Act of 1986.  Reforms that Mr. Blum advocated for ultimately resulted in changes in federal and USVI law permitting exempt companies, International Banking Entities, and an expansion of the Territory’s Economic Development Commission (EDC) tax exemption program.  As an expert on U.S. Virgin Islands tax matters and tax exemption programs, Mr. Blum regularly advises clients on the use of these programs, as well as the more recent Act 20 and Act 22 tax programs in neighboring Puerto Rico.  Services he provides in this area include advice on residency and source of income issues, both on an informal basis and in the form of legal opinion letters.  as a tax haven for non-U.S. persons, as well as assistance with applications.

Mr. Blum also has an active practice in providing opinions on Marshall Islands law and on domestic matters such as estate planning and business transactions.  In addition, Mr. Blum regularly advises clients on their reporting obligations in respect of offshore bank accounts and the Foreign Accounts Tax Compliance Act (“FATCA”).

Bar Admissions:

New York, 1987

New Jersey, 1987

Virgin Islands, 1980

Pennsylvania, 1977

Colorado, 1997

U.S. Court of Appeals 3rd Circuit, 1978

U.S. Court of Appeals District of Columbia Circuit, 1980

U.S. Court of Appeals Federal Circuit, 1980

Guam, 1986

U.S. District Court District of New Jersey, 1987

Trust Territory of the Pacific Islands, 1987

U.S. District Court District of Connecticut, 1988

U.S. District Court Southern District of New York, 1988

U.S. District Court Eastern District of New York, 1988

U.S. Supreme Court, 1989

Republic of the Marshall Islands, 1991


Boston University School of Law, Boston, Massachusetts, 1977

New York University School of Law, New York, New York, 1992
LL.M. (Taxation)

Massachusetts Institute of Technology, Cambridge, MA, 1974

Published Works:

The Tax Free Entity Under the U.S. Flag: A U.S. Virgin Islands Exempt Company, The Journal of Corporate Taxation, Autumn, 1993

U.S. Possession Source Income, Chapter of CCH Federal Tax Service-Foreign Tax, 1989-1997

U.S. Virgin Islands, Chapter of International Taxation of Low Tax Transactions, BNA International, 1997

The American Paradise – U.S. Virgin Islands: FAA Registration of Foreign-Owned Aircraft, The Air and Space Lawyer, Fall, 1994

Professional Associations and Memberships:

Kellerhals Ferguson Kroblin, PLLC, St. Thomas, Virgin Islands, 2011 – present, Of Counsel

Interlegal Network (International Network of Law Firms), 1997 – Present, Member (since 1997), President (2004-2007), Chair of Marketing Committee (2010-present)

International Tax Planning Association, 1987 – Present, Member

Virgin Islands Bar Association, 1980 – Present, Member

American Bar Association, 1977 – Present, Member, Sections of Taxation and International Law

Community Board 6, Brooklyn, New York, 1996 – Present, Member (1996-2009), Transportation Committee Member (1996-present), and Landmarks/Land Use Committee Member (2009-present)

Past Employment Positions:

Government of the U.S. Virgin Islands, Counsel to the Governor of the U.S. Virgin Islands (the Honorable Juan Luis), 1981 – 1984

Dudley Clark & Chan, St. Thomas, Virgin Islands,  Of Counsel, 2004 – 2011

Grunert Stout & Bruch, Charlotte Amalie, St. Thomas, U.S. Virgin Islands, Of Counsel, 1994 – 2004

De Vos & Co. Attorneys & Counselors, New York, NY & St. Thomas, VI, Partner, 1984 – 1994

Pro Bono Activities:

Arbitrator, Civil Court of the City of New York, Small Claims Division (1995-present)

Birth Information:

March 6, 1952, Philadelphia, Pennsylvania, United States of America

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