US-Swiss Tax Enforcement Discussions

On November 7, 2011, Tax Notes International carried an article by a Swiss practitioner, Walter H. Boss, and a U.S. practitioner, William M. Sharp Sr. on the pending negotiations betwen the U.S. and Swiss governments on a potential global tax settlement concerning the Swiss banking data in the context of Swiss banking secrecy. 

The article is the latest of a series of cutting-edge articles and analysis by Bill Sharp, who has focused on the U.S. offshore voluntary disclosures, especially involving Switzerland.  The IELR will carry an article by Sandrine Giroud and some of her colleagues at the Swiss law firm of Lalive entitled "Switzerland: Varying Standards in the Exchange of Information in Tax Matters in the Wake of the UBS case and the German and UK Double Taxation Agreements."

Citation:  Walter H. Boss and William M. Sharp Sr., The Swiss-U.S. 'Turnover' Ground Rules:  A Technical Update, 64 Tax Notes International 423 (Nov. 7, 2011).

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