留学生作业代写参考:Role of Swiss Banks in Tax Evasion

发布时间:2022-10-08 15:44:59 论文编辑:cinq888

留学生作业代写参考-瑞士银行在逃税中的作用。本文是一篇留学生作业写作参考范文,主要内容是讲述美国国税局(IRS)的主要担忧之一是逃税。据估计,海外储备的资金在几万亿美元到近三十万亿美元之间。逃税,特别是离岸逃税,是造成税收差距差异的最大原因之一。政府预期征收的税收与实际征收的税收之间的差额称为税收差额。许多富人都在寻找方法,不仅可以避免对他们的钱,还可以避免对其资产纳税。当逃税发生时,政府损失了数十亿美元。对此,国税局进行了调查,并制定了一些方法来定位和征收补税。下面就一起来参阅这篇留学生作业写作范文。

留学生作业代写参考One of the major concerns for the Internal Revenue Service (IRS) is tax evasion. It was estimated that the amount of money stashed offshore is between a couple of trillion dollars to almost thirty trillion dollars (The Economist, 2016). Tax evasion, specifically offshore tax evasion, is one of the biggest reasons for the difference in tax gap.  The difference of expected tax revenue to be collected by the government and the actual amount collected is called the tax gap. Numerous wealthy people look for ways to avoid paying taxes on not only their money, but also their assets. When tax evasion occurs, the government loses out on billions of dollars. In response to this, the IRS has investigated and established some approach to locate and collect the back taxes.
Swiss banks with which the wealthy have an offshore account play a significant role in the evasion of taxes. These individuals promote and in many instances help their clients in evading their taxes. The IRS has launched many investigations on Swiss banks to put an end to the trillions of dollars that are not paid in taxes. Due to these cases, Switzerland, the stronghold in the world of private banking for the wealthy, has lost some of its reputation (Saunders & Sidel, 2012). The Swiss banks will use different ways in aiding and abetting their clients. The Swiss bank secrecy laws make it difficult to investigate possible tax evasion cases because the IRS does not have access to account holder’s names. Swiss laws prohibits the banks from releasing the names of the American clients to the IRS. This makes the operation of the IRS much more difficult and tedious as they have had to double up on their efforts to stop and prevent tax evasion.
富人拥有离岸账户的瑞士银行在逃税方面发挥了重要作用。这些个人促进并在许多情况下帮助客户逃税。美国国税局对瑞士银行展开了多项调查,以结束数万亿美元的未纳税情况。由于这些情况,瑞士这个富人私人银行世界的大本营,已经失去了一些声誉。瑞士银行将采用不同的方式帮助和教唆客户。瑞士银行保密法使得调查可能的逃税案件变得困难,因为IRS无法访问账户持有人的姓名。瑞士法律禁止银行向国税局公布美国客户的姓名。这使得国税局的运作更加困难和乏味,因为他们不得不加倍努力来阻止和防止逃税。
In 2007, Bradley Birkenfeld agreed to help U.S. authorities build a case against his employer UBS. Birkenfeld provided authorities with important descriptions of how UBS promoted and helped their clients with tax evasion (Saunders & Sidel, 2012). The IRS, with the help of Birkenfeld and a John Doe summons, was able to obtain the names of 4,450 account holders who were evading taxes (Browning, 2009). John Doe summonses allows the IRS to investigate alleged fraud for a class of taxpayers that fit a certain criteria. Joe Doe summonses are issued when identities are not known. With this case, it marked the first time that a foreign bank was served with a John Doe summon (Mollenkamp, 2009b). The case of UBS was instrumental in lifting the veil off of Swiss bank secrecy that has allowed many wealthy people to evade their taxes (Saunders & Sidel, 2012). Not only did UBS have to provide names of American clients, but in order to resolve the criminal case they had to pay 780 million dollars (Saunders & Sidel, 2012).
2007年,布拉德利·伯肯菲尔德(Bradley Birkenfeld)同意帮助美国当局对其雇主瑞银提起诉讼。Birkenfeld向当局提供了有关瑞银如何促进和帮助客户逃税的重要描述。IRS在Birkenfeld和John Doe传票的帮助下,获得了4450名逃税账户持有人的姓名。约翰·多伊(John Doe)传票允许美国国税局调查符合特定标准的某类纳税人的涉嫌欺诈行为。Joe Doe传票是在身份不明的情况下发出的。此案标志着外国银行首次收到无名氏传票。瑞士联合银行(UBS)案有助于揭开瑞士银行保密的面纱,使许多富人得以逃税。瑞银不仅必须提供美国客户的姓名,而且为了解决刑事案件,他们必须支付7.8亿美元。
In this case, UBS would communicate about transactions in a secret code in the event that any one would happen to come across the information, they would not be aware of what was happening. When discussing about euros, the color orange was used. In regards to dollars, the word green was used. When referring the one million dollars, they would use the word swan (Mollenkamp, 2009a).
Credit Suisse pleaded guilty to conspiring and aiding tax evasion (Grossman, Letzing, & Barrett, 2014). This company was engaged in fraud activity with full knowledge of there actions that extended decades long. Credit Suisse took no steps to ensure any compliance with the tax laws. The crackdown that happened to Swiss accounts in 2008 did not deter them from obstructing the information from investigators (Grossman, Letzing, and Barrett, 2014). In over a decade, Credit Suisse is the first financial institution to plead guilty  (Grossman, Letzing, & Barrett, 2014). 
在这种情况下,如果任何人碰巧看到信息,瑞银将以密码方式沟通交易,他们不会知道发生了什么。当讨论欧元时,使用了橙色。关于美元,使用了绿色一词。当提到一百万美元时,他们会使用“天鹅”这个词。
瑞士信贷承认阴谋和协助逃税。该公司从事欺诈活动,充分了解这些长达数十年的行为。瑞士信贷没有采取任何措施确保遵守税法。2008年对瑞士账户的打击并没有阻止他们阻止调查人员提供信息。十多年来,瑞士信贷是第一家认罪的金融机构。
Offshore companies are not illegal. However, these companies become illegal when they use an intermediary to hide wealth or suspicious tractions (Mauldin & Saunders, 2016).  Panama is a key area for these offshore shell companies. When the Swiss banks confessed to encouraging tax evasions, they stated they did so by using Panamanian corporation (Mauldin & Saunders, 2016). Records from Mossack Fonseca & Co., a law firm in Panama, show that there are many public figures linked to tax havens offshore (Mauldin & Saunders, 2016). Mossack Fonseca & Co. has set up more than 240,000 shell companies around the world (Hong & Córdoba, 2016).
离岸公司并不违法。然而,当这些公司利用中介隐瞒财富或可疑交易时,它们就成为非法公司。巴拿马是这些离岸空壳公司的关键地区。当瑞士银行承认鼓励逃税时,它们表示是利用巴拿马公司。巴拿马律师事务所Mossack Fonseca&Co.的记录显示,有许多公众人物与海外避税天堂有关。Mossack Fonseca&Co.在全球建立了24万多家空壳公司。
Swiss banks and offshore companies are not the only tax havens for the wealthy. New attractive tax havens are Freeports. A Freeport is a warehouse that houses items such as paintings, fine wine, classic cars, and precious metals (The Economist, 2013). There is a suspension of customs duties and taxes paid when housing assets in Freeports. While Freeports are legal, there is speculation that they play a role in allowing the wealthy to hide assets.
瑞士银行和离岸公司并不是富人的唯一避税天堂。自由港是新的有吸引力的避税天堂。自由港是一个仓库,存放油画、美酒、经典汽车和贵金属等物品。在自由港购置房产时,海关暂时停止征收关税和税款。虽然自由港是合法的,但有猜测称,自由港在允许富人隐藏资产方面发挥了作用。
Along with using John Doe summons to curb tax evasions, the IRS also has the Offshore Voluntary Disclosure Program (OVDP). This program in 2011 was known as Offshore Voluntary Disclosure Initiative (OVDI). The OVDP allows people with offshore accounts to come forward and pay back their taxes owed. The individuals who are caught evading taxes are normally faced with criminal charges and substantial penalties. Those who voluntarily come forward will be given criminal liability protection, which allows them to avoid criminal penalties (Mollenkamp, 2009a). Those who come forward to provide all their banks records and also file amended tax returns to include the money in offshore accounts. Even though they have come forward willing, they will not be given this amnesty freely; they will have to pay penalties. In the case of UBS, when they received the names of American clients, people did not know if their name was one of the ones that the IRS now knows. This program allowed them to come forward and avoid the charges they would have faced in the event that the IRS knew of their account.
除了使用无名氏传票来遏制逃税外,美国国税局还制定了离岸自愿披露计划(OVDP)。2011年的这一计划被称为离岸自愿披露倡议(OVDI)。OVDP允许拥有海外账户的人前来偿还所欠税款。逃税被抓获的个人通常面临刑事指控和巨额罚款。自愿站出来的人将得到刑事责任保护,这使他们能够避免刑事处罚;他们将不得不支付罚款。就瑞银而言,当他们收到美国客户的名字时,人们不知道他们的名字是否是国税局现在知道的名字之一。这项计划使他们能够挺身而出,避免在美国国税局知道他们的账户时面临的指控。
Another effort in curbing tax evasion is the Foreign Account Tax Compliance Act (FATCA).  FATCA requires foreign financial institutions to report details of their American clients’ accounts or they will face punishment for withholding taxes (The Economist, 2016). FATCA is about moving past the Swiss banking secrecy laws and receiving information on American clients. Under FATCA, Americans who have assets in foreign accounts must disclose these accounts in IRS form 8938 (IRS, 2017).
遏制逃税的另一项努力是《外国账户税收合规法案》(FATCA)。FATCA要求外国金融机构报告其美国客户账户的详细信息,否则将面临预扣税的处罚。FATCA是关于通过瑞士银行保密法和接收美国客户信息。根据FATCA,在外国账户中拥有资产的美国人必须在IRS表格中披露这些账户。
There is also the Whistleblower program. This program pays money to people that blow the whistle on others who fail to pay the taxes that are owed. When you enter the program you must provide information or evidence that without it the IRS will not be able to find the money. The IRS can pay up to 30% of the collected proceeds (Saunders & Sidel, 2012). This is an amount that the IRS will pay out even if the whistleblower had been apart of committing the tax evasion. The award is issued as an incentive to have people willing come in and provide specific and credible information.
还有举报程序。这项计划向那些告发他人未缴纳所欠税款的人支付资金。当你进入该计划时,你必须提供信息或证据,证明没有它,国税局将无法找到这笔钱。国税局最多可以支付30%的已收收益。这是美国国税局将支付的金额,即使举报人参与了逃税。该奖项的颁发是为了鼓励人们愿意参与并提供具体可信的信息。
The IRS has implemented many tools to help them obtain valuable information on Americans who have not paid taxes on assets in offshore accounts. They have also taken steps to prevent these damaging actions from happening in the future. These steps taken have slowly helped close the differences in the tax gap. The cases of UBS and Credit Suisse helped the IRS recognize where they needed to make some improvements and where they could offer incentives to help people come forward in order to reduce the amount of tax evasion that occurs.
美国国税局已经实施了许多工具,帮助他们获得关于未对海外账户资产纳税的美国人的宝贵信息。他们还采取措施防止这些破坏性行动在未来发生。采取的这些措施已经慢慢地帮助缩小了税收差距的差异。瑞银(UBS)和瑞士信贷(Credit Suisse)的案例帮助美国国税局认识到他们需要在哪些方面做出改进,以及在哪些方面可以提供激励措施,帮助人们挺身而出,以减少发生的逃税数量。本站提供各国各专业留学生作业代写或指导服务,如有需要可咨询本平台。

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