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Taxation & Estate Planning

: TaxProf Blog

Assessing the U.S. Settlement in the UBS Tax Shelter Case

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Laura Szarmach (J.D. 2011, Cornell) has published Note, Piercing the Veil of Bank Secrecy? Assessing the United States? Settlement in the UBS Case, 43 Cornell Int'l L.J. 409 (2010). Here is the Conclusion: The IRS had some reason to celebrate the settlement of the protracted UBS summons enforcement case. This...

Full post as published by TaxProf Blog on December 22, 2010 (boomark / email).

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