The U.S. tax program for Swiss banks : what determined the penalties?

Yvan Lengwiler, Albana Saljihaj

The U.S. Tax Program for Swiss Banks is a very significant part of the recent history of the Swiss financial industry. It has accelerated the transformation of the Swiss banking industry from a system that relied on bank secrecy to a much more compliant one. It was also rather costly for the banks involved. This short paper tries to identify the determinants of the individual penalties that were levied by the DoJ.

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Year of publication:	June 2018
Authors:	Lengwiler, Yvan ; Saljihaj, Albana
Publisher:	Basel, Switzerland : Universität Basel, Wirtschaftswissenschaftliche Fakultät
Subject:	tax evasion \| bank secrecy \| Schweiz \| Switzerland \| USA \| United States \| Steuervermeidung \| Tax avoidance \| Bankgeheimnis \| Bank secrecy \| Bank

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Extent:	1 Online-Ressource (circa 20 Seiten) Illustrationen
Series:	WWZ working paper. - Basel : WWZ, ZDB-ID 2259197-7. - Vol. 2018, 20
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper
Language:	English
Other identifiers:	hdl:10419/185822 [Handle]
Classification:	G21 - Banks; Other Depository Institutions; Mortgages ; H26 - Tax Evasion
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10011889590