Towards Global Transparency
Chapter 13: Solving the past
AbstractChapter 13 tries to show possible solutions in order to ‘solve the past’ before entering into automatic exchange of information, namely the Swiss Rubik agreements, the Lichtenstein Disclosure Facility (LDF) agreement with the United-Kingdom and, finally, the United States Department of Justice (DoJ) programme for Swiss banks involved in tax evasion schemes with US taxpayers.
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