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Treasure Hunt: Part 2—Impact of United States-Swiss Cooperation on Offshore Tax Evasion  


Author:  Payson R. Peabody.


Source: Volume 23, Number 02, November/December 2009 , pp.39-45(7)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

Part 1 of this article provided an overview of the major legislative, regulatory, and prosecutorial initiatives underway to combat offshore tax evasion. Part 2 provides updates on those initiatives, discusses the terms of the settlement between the United States and Switzerland in the UBS AG John Doe summons enforcement case, and addresses the future of tax information sharing under the U.S.-Swiss tax information exchange agreement.

Keywords: Foreign Bank Account Reporting; Tax Evasion; Asset-Protection Business

Affiliations:  1: Dykema Gossett, PLLC.

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