We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
GOING IT ALONE: A PRAGMATIC APPROACH TO COMBATING FOREIGN-EFFECTED TAX EVASION.
- Authors
Ralston, Chad P.
- Abstract
In this article the author discusses the pragmatic approach of combating foreign-effected tax evasion. He mentions the confrontation between the U.S. and Switzerland regarding the bank secrecy law that could lead to tax evasion and would cost the U.S. an estimated 100 billion dollars per year. The author reveals that Swiss bank UBS has recruited wealthy American clients to open Swiss bank accounts but stumbles on the famous director Roman Polanski who is wanted for tax evasion.
- Subjects
UNITED States; SWITZERLAND; TAX evasion; SECRECY (Law); CONFIDENTIAL communications in banking; UBS AG; POLANSKI, Roman, 1933-
- Publication
Emory International Law Review, 2010, Vol 24, Issue 2, p873
- ISSN
1052-2840
- Publication type
Opinion