When Switzerland makes a decision to turn over bank information of a
foreign depositor upon request of a treaty party, the depositor is
entitled to invoke procedures under Swiss law to test whether the turn
over is appropriate. This requires that the Swiss authority notify the
depositor so that the depositor can invoke the procedure. But, what to
do when the depositor has disappeared from the bank's radar screen and
the bank does not know how to contact the depositor? "In such cases the
tax authorities notify the account holder via the government’s online
gazette – sometimes giving the full name of the client and in other
instances just the initials and date of birth." See Swiss naming of suspected tax cheats causes waves (Swissinfo 5/25/15), here.
but the more important link with the names or initials is here :
https://www.admin.ch/opc/de/federal-gazette/2015/index_19.html
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