You can NOT avoid tax liability if you bring the money on-shore...

"On-shore"--what does this mean?
(Sorry, I am really not familiar with the terminology)

I understand that the interest that will accrue will be taxed.
Is there any other kind of tax that applies in this case?

if you live in the US and are taxable here (more than 182 days in the US) the IRS can not be avoided, only delayed till the day of declaration; incoming funds are reported if the are above 5000$, it is a form, if your friend sends the money and quotes as a reason for the wire: loan disbursement, the bank will see the funds not as a profit or incoming income but as a loan and on loans the mone is not yours, since that means a loan is reported, IRS will not call in taxes, however you better declare it in your yearly taxes and reserve the amount in an account so you are up to date. Besides some countries report the taxes, talk to an accountant to make sure, details matter a lot in this

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Thanks!

"incoming funds are reported if the are above 5000$"
--do you mean 5000$ per day? or it can be any number of deposits per day, 5000$ each?

"the bank will see the funds not as a profit"
--so, is it the bank who decides whether it is a profit or not?
Will they, then, otherwise indicate it as a profit (on the par with the interest accrued to my savings) in the form they will send me after the end of the year, to be used in the preparation of my tax return?
Strangely, in the bank they told me that they do not care about the amount of any deposit, only about the interest accrued (which is, according to them, they only thing they count as an income).

"if your friend sends the money and quotes as a reason for the wire: loan disbursement.....that means a loan is reported"
--reported by whom and where? by my friend in another country?

"declare it in your yearly taxes"
--what is "yearly taxes"? I normally send only one form, by April 15th.