Out November 2011
An 80 page analysis of the new Swiss Tax Agreement
Contents
CHAPTER 1 Swiss Tax Agreement
Introduction
Definitions
"Relevant person"
"Non-UK domiciled"
Anti-abuse
CHAPTER 2 STA Clearance Facility
Options for UK domiciliary
Options for non-UK domiciliary
Computation of one-off payment
Clearance of UK tax liability
STA voluntary disclosure
Planning points for STA clearance facility
CHAPTER 3 STA Withholding Tax
STA withholding tax
Interaction with other taxes
Credit for withholding tax
Annual voluntary disclosure
Planning points for STA withholding tax
CHAPTER 4 Disclosure of Information by Swiss Authorities
Disclosure by Swiss authorities
Tracing withdrawn funds
Stolen data
CHAPTER 5 Criminal Law Aspects
Tax offences
Waiver (?) of criminal prosecution
Prosecution of individual
Prosecution of advisors and paying agents
Money laundering: introduction
Concealing/transferring criminal property
Assisting money laundering
Possession of criminal property
Duty to disclose money laundering Professional privilege defence Overseas conduct exemption
How to buy this e-book
Here is information on how to order this e-book and other books by James Kessler.
I am not a tax practitioner, but I wish to read about my tax position as a UK resident with a Swiss bank account. Should I buy the e-book? This e-book is not intended as a self-help guide, but it is readable for a lay person. If you wish to research your tax position in depth, and so take control over your tax affairs, or review the quality of tax advice you are receiving, buy the e-book.
Comment on the book
Readers' comments are of the greatest interest to the author. If you wish to comment on any aspect of the e-book, or if you spot an error, please email James Kessler