Towards Global Transparency
Chapter 4: A practical example: administrative assistance and exchange of information between the United States and Switzerland
AbstractChapter 4 can be described as a case-study showing how administrative assistance and exchange of information between the United States and Switzerland have been implemented. It shows the extent, scope and evolution of exchange of information under DTC between the two countries, moving from cases of ‘tax fraud and the like’ to group requests and other tax evasion issues. It concludes with a description of the ‘UBS saga’, which has led to an unprecedented series of requests for exchange of information and various landmark administrative and Supreme Court judgments. The position of other Swiss banks involved is also mentioned.
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