ETUDES FISCALES INTERNATIONALES

 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
( Bloomber )°

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