INTERNATIONAL TAX COMPLIANCE AGREEMENTS AND SWISS BANK PRIVACY LAW: A MODEL PROTECTING A PRINCIPLED HISTORY

[...]the proposed model would require a commitment to reciprocal mechanisms for account information disclosure to facilitate goodwill and foster future cooperation between Switzerland and other countries. [...]while more complex than the three existing compliance agreements discussed, the proposed m...

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Bibliographic Details
Published in:The George Washington international law review 2015-01, Vol.48 (1), p.233
Main Author: Ball, Taylor
Format: Article
Language:English
Subjects:
Agreements
Bank accounts
Compliance
Consent
Disclosure
Offshore banking
Privacy
Revenue sharing
Savings accounts
Swiss banks
Tax evasion
Tax havens
Taxes
White collar crime
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Summary:[...]the proposed model would require a commitment to reciprocal mechanisms for account information disclosure to facilitate goodwill and foster future cooperation between Switzerland and other countries. [...]while more complex than the three existing compliance agreements discussed, the proposed model achieves a more optimal balance between efficiency in generating revenue while deterring tax evasion and preserving the integrity of Swiss bank privacy law.
ISSN:1534-9977