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 From the desk


The bill The Stop Tax Haven Abuse Act, a été deposée le 2 mars 2009


Le résumé
avec la liste des paradis fiscaux au sens de l'IRS

 The Stop Tax Haven Abuse Act



Mark Branson,Chief Financial Officer UBS  , intervient ce mercredi 4 février 2009 devant une commission du Sénat intitulée «Banques et paradis fiscaux"


 L’audience est  dirigée par le sénateur démocrate Carl Levin, élu du Michigan et auteur d’un projet de loi  contre l’évasion fiscale cosigné en 2007 avec l’ex-sénateur de l’Illinois Barack Obama.


Le dossier JOHN DOE du fisc américain


Les tribunes EFI sur l'IRS


IRS Le rapport Gordon sur les "tax heavens"


 EU Call for a fresh crackdown on tax havens (source FT04 /03 )


Title: Tax Haven Banks and U. S. Tax Compliance -
 Obtaining the Names of U.S. Clients with Swiss Accounts


UBS Official ,M.Branson ,Says Bank Can’t Turn Over More Names in U.S. Suit
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The hearing in live ( 4 fevrier 2009 2h30 est. time)


The Permanent Subcommittee on Investigations has scheduled a hearing, "Tax Haven Banks and U. S. Tax Compliance - Obtaining the Names of U.S. Clients with Swiss Accounts," on Wednesday, March 4, 2009, at 2:30 p.m., in Room 216 of the Hart Senate Office Building. This hearing was originally scheduled for February 24, 2009. This hearing will continue the Subcommittee’s examination of financial institutions which are located in offshore tax havens and which use practices that facilitate tax evasion and other misconduct by U.S. clients. One of the banks featured in a July 2008 hearing on this topic is UBS, a major financial institution headquartered in Switzerland. The hearing will examine issues related to a John Doe summons served by the IRS on UBS seeking the names of U.S. clients with UBS Swiss accounts that have not been disclosed to the IRS. In July, UBS representatives estimated that about 19,000 U.S. clients had about $18 billion in assets in such Swiss accounts. The hearing will examine a recent deferred prosecution agreement involving UBS, the status of the John Doe summons, the role of U.S.-Swiss tax and legal assistance treaties, and the effect of Swiss secrecy laws on U.S. information requests.





La totalité des pièces présentées au Sénat cliquer



Member Statements


     Senator Carl Levin    [View PDF]




Les témoignages


   JOHN DiCICCO [View PDF] , Acting Assistant Attorney General, Tax Division ,
     U.S. Department of  Justice


  THE HONORABLE DOUGLAS H. SHULMAN [View PDF] , Commissioner, Internal Revenue Service ,
    U. S. Department of the Treasury , Washington, DC



  MARK BRANSON [View PDF] , Chief Financial Officer, UBS Global Wealth Management & Swiss Bank ,

  Member of the Group Managing Board , Zurich, Switzerland


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