In the UK, a dress shirt is a particular type of formal shirt, always white with French cuffs to be worn with eveningwear. In the US, this shirt is often called a tuxedo shirt or tux shirt, although this is considered somewhat vulgar.
The shirt required for white tie is very specific. It should have a wing collar and be fastened with shirt studs instead of buttons on the front. The studs should be either gold or silver with a mother of pearl inlay. Black onyx inlay is also permissible. The cufflinks should match the studs. The front panels of the shirt are heavily starched and polished so that they are stiff. Traditionally, collarless shirts with a detachable wing collar fastened on with collar studs have been used, but all-in-one designs are increasingly common. An even more formal alternative to the piqué shirt front is a shirt with heavily starched front panels of a plain material, fastened in the same maner. Such shirts are now uncommon. Cuffs will ideally be single, but heavily starched and polished.
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