Table of contents
- Original news
- How will this agreement affect taxpayers?
- To what extent is the Liechtenstein Disclosure Facility (LDF) a suitable alternative?
- What are the disclosure requirements of the Swiss agreement?
- Is there any aspect of the agreement which is open to challenge?
- How complicated is the calculation?
- Is the agreement likely to change tax planning?
- Does this indicate a shift in the global approach to offshore assets?
- What should lawyers do next?
Article summary
Private Client analysis: With the UK-Swiss Confederation Tax Cooperation Agreement due to come into effect on 1 January 2013, John Cassidy, tax investigation partner at business adviser PKF, discusses the practical issues for account-holders, and highlights the remaining uncertainties.
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