The practice of law is increasingly global, involving more cross-border transactions giving rise to civil litigation and governmental investigations in multiple jurisdictions. This is especially significant in tax matters where multinational companies structure transactions to minimize their worldwide tax obligations. As a result, lawyers involved in planning cross-border transactions and those litigating subsequent disputes need to be cognizant of what privileges apply in all relevant jurisdictions and take steps to ensure that communications will be protected in each jurisdiction.

Privileges Applicable in the United States

In United States v. United Shoe Machinery, Judge Charles Wyzanski of the District of Massachusetts articulated the commonly used standard for defining the attorney-client privilege.