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I.R.S. Information Exchanges & the Coordinated Tax Raids on Credit Suisse

Volume 4 No 5    /    Read Article

By Rusudan Shervashidze and Stanley C. Ruchelman

In April, coordinated tax raids targeted three separate offices Credit Suisse involved in tax fraud examinations by the Netherlands, France, Germany, the U.K., and Australia. Was it merely a coincidence that these are countries with which the U.S. regularly cooperates in the exchange of tax information? Rusudan Shervashidze and Stanley C. Ruchelman discuss the many avenues through which the I.R.S. furnishes and receives information. One thing is clear: The I.R.S. had the means to transfer information to the relevant tax authorities.    See more →