
Bad Credit: A Look at Switzerland’s Bank Secrecy
Tax Notes Talk
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The Transforming Impact of Treaty Based Information Exchange
Treaty based information exchange was one of the reasons why nations would enter into tax treaties with each other. The US government wants to find out about Americans with Swiss bank accounts. You can't just call up the other side and say, give us all the information you have on our citizens with Swiss account. So you have to know a large degree of granular information. That made treaty based information really limited.
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