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- Title
"BUT THE AMERICANS MADE ME DO IT!": HOW UNITED STATES V. UBS MAKES THE CASE FOR EXECUTIVE EXHAUSTION.
- Authors
SITHIAN, ANAND
- Abstract
In this article the author discusses the tax investigation litigation of Switzerland-based UBS AG in the U.S. He says that if the court requires government agencies to exhaust their alternatives, the case should be resolved out of the states. He emphasizes that the diplomatic processes used in the case proves that executive exhaustion is a viable alternative to compel disclosure. He stresses that is important for agencies to seek alternative means before petitioning a court for disclosure.
- Subjects
UNITED States; UBS AG; TAX evasion; DISCLOSURE; GOVERNMENT agencies; LAW enforcement; ACTIONS &; defenses (Law)
- Publication
Emory International Law Review, 2011, Vol 25, Issue 1, p681
- ISSN
1052-2840
- Publication type
Article