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- Title
UNITED STATES V. UBS AG: HAS THE UNITED STATES SUCCESSFULLY CRACKED THE VAULT TO SWISS BANKING SECRECY?
- Authors
Victorson, Eric M.
- Abstract
The article focuses on taxation agreements by the U.S. with financial organization of Switzerland UBS AG to bring transparency among taxation authorities and to reduce tax evasion. It discusses the court case United States v. UBS AG, wherein action related to banking secrecy in Switzerland and the exposure of tax evaders with international tax information sharing agreements was discussed. It informs about the role of Organization for Economic Cooperation and Development (OECD) in tax evasion.
- Subjects
SWITZERLAND; ACTIONS &; defenses (Law); UBS AG; ORGANISATION for Economic Co-operation &; Development; TAX evasion (International law); FISCAL policy; JURISTIC acts
- Publication
Cardozo Journal of International & Comparative Law, 2011, Vol 19, Issue 3, p815
- ISSN
1069-3181
- Publication type
Article