We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 262

U.S. and Switzerland announce deal to end tax evasion dispute
  • Blank Rome LLP
  • Switzerland, USA
  • August 30 2013

The United States and Switzerland have announced a deal to end the long-running tax evasion dispute that has embroiled the Swiss banking industry


US DOJ and Swiss government announce new voluntary disclosure program for Swiss banks
  • DLA Piper LLP
  • Switzerland, USA
  • October 4 2013

In recent years, the US Department of Justice has been aggressively investigating the use of bank accounts outside the US to evade tax. While


The DOJ’s Swiss Bank Program - Lessons Learned and the Road Ahead
  • Baker & McKenzie
  • Switzerland, USA
  • August 18 2016

Earlier this year, the US Department of Justice (DOJ) entered into its 80th, and final, non-prosecution agreement with a Swiss bank as part of its


Atlantic divide (please note this article was published in October 2013)
  • Bär & Karrer
  • Switzerland, USA
  • October 29 2013

A Swiss-US estate is particularly complex because of the differences between the inheritance and tax laws of Switzerland and those of the US


Recent developments for the fourth quarter 2011
  • Baker & McKenzie
  • Italy, Japan, Netherlands, Switzerland, United Kingdom, USA, China, Denmark, European Union, France, Germany, Ireland, Canada
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients


Update on offshore bank secrecy directives by the United States and the Internal Revenue Service : "mining the UBS lake" for US tax evaders
  • Fox Rothschild LLP
  • Switzerland, USA
  • August 17 2010

At the present time the good people of the Swiss Federal Tax Administration are sorting out which of the thousands of requested names of US persons and account numbers with UBS will be turned over to the United States shortly in accordance with the U.S.-Swiss agreement


Switzerland responds to Wegelin indictment and DOJ’s relentless pursuit of offshore bank account information
  • Sheppard Mullin Richter & Hampton LLP
  • Switzerland, USA
  • March 19 2012

On February 2, 2012, Wegelin & Co., Switzerland’s oldest private bank, became the first overseas bank to be indicted by the United States for aiding tax fraudbut it may not be the last


IRS announces settlement agreement between Switzerland and the U.S. (IR-2009-75)
  • Alston & Bird LLP
  • Switzerland, USA
  • September 16 2009

On August 19, 2009, the Internal Revenue Service (IRS) and the Justice Department announced that they had reached an agreement with UBS AG (UBS) regarding the IRS John Doe summons to obtain approximately 4,450 names of U.S. taxpayers with accounts in UBS


IRS voluntary disclosure program
  • Duane Morris LLP
  • Switzerland, USA
  • August 28 2009

On August 19, 2009, the Internal Revenue Service (IRS) and the U.S. Department of Justice announced a settlement agreement with UBS regarding certain accounts held at the bank by U.S. persons


Close of landmark Swiss bank litigation marks the "beginning of a global offshore tax evasion probe"
  • Dykema Gossett PLLC
  • Switzerland, USA
  • November 18 2010

On Tuesday, November 16, 2010, after receiving more than 4,000 names of suspected tax evaders, Internal Revenue Service closed legal proceedings against UBS, a Swiss bank that the IRS alleged had assisted United States taxpayers in efforts to hide assets and income