Tax Relationship between the United States and Switzerland

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Discussion on Tax Relations between the United States and Switzerland; Where they’ve been, Where They Are and Where They Are Going Erin McClarty

I. Introduction II. History III. How Switzerland Enforces Bank Secrecy A. What Bank Secrecy Covers B. The Domestic Enforcement of Swiss Bank Secrecy C. The Enforcement of Bank Secrecy in Foreign Investigations IV. Limitations to Bank Secrecy V. Past Agreements Between the United States and Switzerland on Information Exchange A. 1996 Tax Information Exchange Agreement B. The 2003 Tax Information Exchange Act C. Other Notable Agreements VI. The U.S.-Swiss Protocol of September 2009 A. Environment Surrounding the Change B. The Effect the New Agreement will Have on Information Exchange VII. The Debate VIII. What Lies Ahead IX. Conclusion

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