I read an interesting theory that he took part in The IRS's amnesty program when that Swiss bank gave up their customers to The US
Romney seams to not miss any opportunity to follow the law in his favor. Romneys goal in business was to maximize his return and to keep as much of it as he legally could. For the Olympics his goal was to have it run safe ,smooth and at least breakeven. He did this. If Romeny's goal was to lower spending ,lower the deficit, create jobs, he has a good record of meeting his goals. To me, Romney seems driven by the goal or objective. Whether it is money or otherwise.
Swiss bank amnesty, maybe. Low tax rates, for sure. Illegal, I really doubt it, but there has to be something to risk what he has been trying to accomplish for a decade.