The Resource The Swiss-U.S. 'turnover' ground rules : a technical update

The Swiss-U.S. 'turnover' ground rules : a technical update

Label
The Swiss-U.S. 'turnover' ground rules : a technical update
Title
The Swiss-U.S. 'turnover' ground rules : a technical update
Creator
Subject
Language
eng
Summary
This article provides a technical update on the ongoing negotiations between the United States and Switzerland regarding the possible handover of bank secrecy-protected data, including recent media reports, Feburary 2009 vs today, the 1996 treaty, the 2003 mutual agreement, parliamentary approval required, fact-pattern treaty request, the 2009 protocol, fishing expeditions or fact pattern?, Swiss-U.S. considerations, Swiss due process applicable?, and global resolution vs data transfers
Citation source
In: Tax notes international. - Falls Church. - Vol. 64 (2011),
http://library.link/vocab/creatorName
  • Boss, W.H
  • Sharp, W.M. (Sr.)
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • bank secrecy
Label
The Swiss-U.S. 'turnover' ground rules : a technical update
Instantiates
Publication
Label
The Swiss-U.S. 'turnover' ground rules : a technical update
Publication

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