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Look What's Hiding Here
 Everyone understands the concept of a "tax haven" — a delightfully sunny island somewhere in the subtropics, or a cozy European duchy tucked away on a scenic Alpine lake. Perhaps the global rich who take advantage of these safe deposit boxes just want someplace nice to stay when they visit their money. Surely that's why places like Kazakhstan and Burundi struggle to attract their share of global "flight capital." Tucking your money someplace miserable would just be silly when the world offers so many sunnier places for shady people to park their cash.Except, it turns out not every tax haven lures depositors with sunny beaches, high-rise condos, and Hermès boutiques. In fact, there's a new financial hot spot that's grown from $57 billion to $355 billion in assets in just a single decade. No, there's not a Lamborghini dealer in site. "Dakota" is the name . . . specifically, South Dakota, the Mount Rushmore State. It's a mostly flat, featureless landscape that shares a 383-mile border with North Dakota — a place whose very name suggests such bleak desolation that officials once considered dropping "North" from the name entirely.(Did you know we even have two Dakotas? Not everyone does!)Trusts, not taxes, are the ... more

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