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- Title
How to Kill the Scapegoat: Addressing Offshore Tax Evasion with a Special View to Switzerland.
- Authors
Jensen, Niels
- Abstract
The article discusses the legislations designed to address offshore tax evasion by U.S. investors in Switzerland. It analyzes the tax treaties between both countries which aimed at providing maximum tax rates and enforcing U.S. and Swiss tax laws to the greatest extent. It also emphasizes the effectiveness of Project Rubik which seeks to ensure that Swiss banking clients follow their home country's tax laws since it is easy to implement and it makes tax evasion difficult for U.S. clients.
- Subjects
SWITZERLAND; UNITED States; TAX evasion prevention; INTERNATIONAL taxation; FOREIGN investments; TAX administration &; procedure
- Publication
Vanderbilt Law Review, 2010, Vol 63, Issue 6, p1823
- ISSN
0042-2533
- Publication type
Article