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Cas de la semaine n°21 : entraide fiscale octroyée par les États-Unis d'Amérique

Cas de la semaine n°21 : entraide fiscale octroyée par les États-Unis d'Amérique

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Entraide fiscale

Cas de la semaine n°21 : entraide fiscale octroyée par les États-Unis d'Amérique

Entraide fiscale octroyée par les États-Unis d'Amérique visant des contribuables étrangers titulaires de comptes aux États-Unis d'Amérique.

Extrait du site du Department of Justice :

« A federal court in North Carolina authorized the Internal Revenue Service (IRS) to serve John Doe summonses on Bank of America, Charles Schwab, and TD Bank in an order that was unsealed yesterday, the Justice Department announced. The John Doe summonses seek information about persons residing in Finland that have Bank of America, Charles Schwab, or TD Bank payment cards linked to bank accounts located outside of Finland
(....)
As described in the petition and supporting documents filed by the United States, the request is part of a foreign payment project being conducted by the Finnish Tax Administration (FTA), in which information on the use of payment cards issued by foreign financial institutions is used to identify non‑compliant Finnish taxpayers. Earlier FTA investigations of approximately 120 to 150 Finnish taxpayers who used foreign payment cards in a similar manner have yielded extremely high rates of tax non-compliance, as noted in the United...

iusNet DB 06.05.2019

 

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