Un accord de principe entre les Etats-Unis et la Suisse pour le cas « UBS »
| Auteur | Thierry Afschrift |
Face à la puissance de la justice américaine, et à ses lois extraterritoriales, la Suisse a partiellement cédé aux exigences des Etats-Unis.
UBS, à qui 50.000 noms de contribuables clients étaient demandés, ne devra en donner qu'environ 5.000.
Il est important de noter que cette transmission ne se fera que dans les limites et conditions prévues par l'accord de coopération judiciaire entre les Etats-Unis et la Suisse, qui est plus large que les accords existant entre la Suisse et les pays de l'Union européenne.
En d'autres termes, il semble bien que l'accord conclu à propos de ce cas particulier, certes d'importance ne puisse servir de précédent pour que des...
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Les abonnés peuvent voir les versions révisées de la législation avec des modifications
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