u.s. irs offshore voluntary disclosure switzerland.pdf
TRANSCRIPT
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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U.S. OFFSHORE VOLUNTARY DISCLOSURES
Overview of the 2012 U.S. IRS OVDP and Switzerland Update
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International
Accounting &
Compliance
COUNTRY FOCUS: SWITZERLAND
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IMPORTANT LEGAL INFORMATION PLEASE READ
LEGALNOTICE!"#$ &'($()*+*#,) #$ &'(&+'(- .,' /()('+0 /1#-+)2( ,)034 +)- -,($ ),* 2,)$*#*1*( *"( &',5#$#,) ,. +22,1)*#)/4 0(/+0,' *+6 +-5#2( #) +)3 7+))('4 8'#**() *+6 +-5#2( 1)-(' 9:;: #'210+' ?@A4 ,' +)3 &',.($$#,)+0+-5#2( ,. +)3 B#)-: CD'+3 FG4 F> H+ 9:;: >('*#I#(- F1J0#2 G22,1)*#)/ I#'7K +)-D'+3 FG4 F> H9:;:K4 D'+3 ,-( ,' J3 +)3 ,*"(' /,5(')7()*+0 *+6 +1*",'#*3:
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WHO WE ARE)/0 10)2.-"
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OUR SERVICES
WHAT WE DO
AUDIT AND ATTEST SERVICES
INTL. FORENSIC ACCOUNTING
U.S. TAX COMPLIANCE
U.S. FATCA COMPLIANCE
INTL. TAX STRUCTURING
U.S. FCPA COMPLIANCE
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WHAT WE DO)/0 10%5,.5" %0"%+
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GEOGRAPHIC AREAS OF EXPERIENCE
WHERE WE WORK
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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GRAY SWITZERLAND
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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InternationalAccounting &Compliance
OVDP: SWITZERLAND UPDATEAS OF NOVEMBER 5, 2013
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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2013 SWITZERLAND UPDATES
!"( 0+$* I#5( 3(+'$ "+$ $(() + $#/)#I#2+)* .,21$ J3 *"( 9:;: W(&+'*7()* ,. `1$*#2( HCWU`EK ,) ;8#$$ Z+)B 9:;: >',$$YJ,'-('J1$#)($$ .,' 9:;: +22,1)* ",0-('$ 8", "+5( "#- +$$(*$ +)- #)2,7( .',7 *"(
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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InternationalAccounting &Compliance
THE 2013 DOJ NPA/NTL PROGRAM
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S#)+)2( ,) G1/1$* ?a4 ?AR@ H C*"( F',/'+7EK #$ ,&() *, (5('3 ;8#$$ Z+)B *"+* #$ ),* 21''()*03 1)-('#)5($*#/+*#,) J3 *"( WU` H.1'*"(' -(I#)(- +$ >+*(/,'3 R Z+)B$K: !"( F',/'+7 &',5#-($ + 7(2"+)#$7 .,'J+)B$ *, '($,05( &+$* 9:;: 2',$$YJ,'-(' '(/10+*,'3 (6&,$1'(4 -(I#)( *"(#' &,*()*#+0 (6&,$1'(4 +)-7#*#/+*( &()+0*#($ H#. *"(#' 9:;: +22,1)* ",0-('$ -103 -#$20,$( *"( (6#$*()2( ,. *"( +22,1)*H$K 1)-(' +)U..$",'( V,01)*+'3 W#$20,$1'( +.*(' *"( J+)B "+$ ),*#I#(- *"( 20#()* ,. $12" &',/'+7K:
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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InternationalAccounting &Compliance
DOJ NPA - PENALTY STRUCTURE
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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InternationalAccounting &Compliance
THE 2013 DOJ NPA/NTL PROGRAM: OVDP IMPACT
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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InternationalAccounting &Compliance
THE 2012 U.S. IRS OFFSHORE
VOLUNTARY DISCLOSURE
PROGRAMA BRIEF OVERVIEW
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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InternationalAccounting &Compliance
THE 2012 PROGRAM
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.,00,8#)/ &()+0*#($ H,#-/= >/"-%+, >+">)&(-%,>/( &%* ?)%1+0* % -%@!%*/" 0#" "/3)>/3 !/,%1-+/(KP
!"( UVWF F()+0*3 J+$(- ,) ?e:]j ,. *"( "#/"($* 2,7J#)(- 5+01( ,. *"( *+6&+3('[$ &'(5#,1$031)'(&,'*(- .,'(#/) I#)+)2#+0 +22,1)*$ +)- 2('*+#) ,*"(' +$$(*$ H+, 1+&+-/3 >%(/( -.+( &%* 7/ "/3)>/3 -#5AB #" ABKP
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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InternationalAccounting &Compliance
WHY MAKE A VOLUNTARY DISCLOSURE?
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m+B#)/ + 5,01)*+'3 -#$20,$1'( +0$, &',5#-($ *"( ,&&,'*1)#*3 *, 2+0210+*( 8#*" +'(+$,)+J0( -(/'(( ,. 2('*+#)*34 *"( *,*+0 2,$* ,. '($,05#)/ +00 ,..$",'( *+6 #$$1($:!+6&+3('$ 8", -, ),* $1J7#* + 5,01)*+'3 -#$20,$1'( '1) *"( '#$B ,. -(*(2*#,) J3 *"(,7&0#+)2( G2*HCSG!>GEK +)- S,'(#/) S#)+)2#+0 G$$(* =(&,'*#)/ H)(8 l hA@WK 8#00 7(+) 7,'(
+)- 7,'( 1)-#$20,$(- +22,1)*$ 8#00 J( $1Jb(2* *, -#$2,5('3 +)- '(&,'*#)/: =(2()* WU`8#)$ #) 2,1)*'#($ 0#B( ;8#*^('0+)-4 L#2"*()$*(#) +)- ,*"(' b1'#$-#2*#,)$ B),8) .,'J+)B $(2'(23 H*"+* 8+$ 0(/+003 &',*(2*(-K 7(+)$ *"+* 7,'( +)- 7,'( .,'(#/) +22,1)*#).,'7+*#,) #$ J(#)/ +2*#5(03 -#$20,$(- +)- 7+-( +5+#0+J0( *, 9:;: +1*",'#*#($:
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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InternationalAccounting &Compliance
POTENTIAL CRIMINAL PENALTIES
!+6&+3('$ 8#*" 1)-#$20,$(- .,'(#/) +22,1)*$ ,' ()*#*#($ +)- #)2,7(4 2+) .+2(&',$(21*#,) .,' *"( .,00,8#)/ 2'#7#)+0 7+**('$ #. *"( : l e?A@K: !"#$ 2+) 2+''3 +&'#$,) *('7 ,. 1& *, ,)( 3(+' +)- + I#)( ,. dRAA4AAA:
>'#7#)+0 &()+0*#($ .,' SZG= 5#,0+*#,)$ H@R 9:;:>: l ]@??K: !"#$ 2+) 2+''3 +&'#$,) *('7 ,. 1& *, *() 3(+'$ +)- 2'#7#)+0 &()+0*#($ ,. 1& *, d]AA4AAA:
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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InternationalAccounting &Compliance
POTENTIAL CIVIL PENALTIES
!+6&+3('$ 8#*" 1)-#$20,$(- .,'(#/) +22,1)*$ ,' ()*#*#($ +)- #)2,7(4 2+) .+2( *"( .,00,8#)/ 2#5#0 &()+0*#($ #. -#$2,5('(-P
F()+0*3 .,' .+#01'( *, I#0( *"( S,'7 !W S aAY??:R H=(&,'* ,. S,'(#/) Z+)B +)- S#)+)2#+0 G22,1)*$K4 +$ "#/" +$ *"(D=TG!T= ,. dRAA4AAA ,' ]Aj ,. *"( 5+01( ,. *"( *,*+0 J+0+)2( ,. *"( +22,1)* c FT= V('*+#) S,'(#/) D#.*$ c *"( D=TG!T= ,. dRA4AAA ,' @] &('2()* ,. *"( /',$$ '(&,'*+J0( +7,1)*4 +)- #) *"( 2+$( ,./#.*$4 +) +--#*#,)+0 &()+0*3 ,. ]j ,. *"( /#.* &(' 7,)*" 1& *, + 7+6#717 &()+0*3 ,. ?]j ,. *"( D#.*$:
G &()+0*3 .,' .+#0#)/ *, I#0( S,'7 @]?AYG4 ,'&,'+*#,) H: lhA@fZK c RAj ,. *"( 5+01( ,. *"( &',&('*3 *'+)$.(''(- 1& *, + 7+6#717 ,. dRAA4AAA &(' '(*1')4 8#*" ), 0#7#* #.*"( .+#01'( *, '(&,'* *"( *'+)$.(' 8+$ #)*()*#,)+0:
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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InternationalAccounting &Compliance
POTENTIAL CIVIL PENALTIES (cont.)
G &()+0*3 .,' .+#0#)/ *, I#0( S,'7 ffh]4 =(*1') ,. 9:;: F('$,)$ _#*" =($&(2* *, >('*+#)S,'(#/) F+'*)('$"#&$: H: ll hA@f4 hA@Z +)- hAihGK Y dRA4AAA &()+0*3 .,' .+#01'( *, I#0((+2" '(*1')4 8#*" +) +--#*#,)+0 &()+0*3 ,. dRA4AAA +--(- &(' -+3 aA -+3$ +.*(' *"( *+6&+3('#$ ),*#I#(- ,. *"( -(0#)O1()234 1& *, + 7+6#717 ,. d]A4AAA &(' '(*1') +)- RAj ,. *"( 5+01(,. +)3 *'+)$.(''(- &',&('*3 *"+* #$ ),* '(&,'*(- $1Jb(2* *, + dRAA4AAA 0#7#*:
S'+1- &()+0*#($ #7&,$(- 1)-(' ll hh]RH.K ,' hhh@: _"('( +) 1)-('&+37()* ,. *+64 ,'+ .+#01'( *, I#0( + *+6 '(*1')4 #$ -1( *, .'+1-4 *"( *+6&+3(' #$ 0#+J0( .,' &()+0*#($ *"+*4 +0*",1/"2+0210+*(- -#..('()*4 ($$()*#+003 +7,1)* *, e]j ,. *"( 1)&+#- *+6:
G &()+0*3 .,' .+#0#)/ *, &+3 *"( +7,1)* ,. *"( *+6 $",8) ,) *"( '(*1') 1)-(' l hh]RH+KH?K ,. ]j ,. *"( J+0+)2( -1( &01$ +)- +--#*#,)+0 ]j .,' (+2" 7,)*" ,. + .'+2*#,) *"('(,.-1'#)/ 8"#2" *"( .+#01'( 2,)*#)1($ 7+3 J( #7&,$(-4 ),* *, (62((- ?]j:
G &()+0*3 .,' .+#0#)/ *"( &+3 *"( +7,1)* ,. *+6 $",8) ,) *"( '(*1') 1)-(' l hh]RH+KH?K,. :]j ,. *"( +7,1)* ,. *"( *+6 $",8) ,) *"( '(*1')4 &01$ +) +--#*#,)+0 :]j .,' (+2"+--#*#,)+0 7,)*" ,' .'+2*#,) *"('(,. *"+* *"( +7,1)* '(7+#)$ 1)&+#-4 ),* (62((-#)/ ?]j:
G) +221'+23Y'(0+*(- &()+0*3 ,) 1)-('&+37()*$ #7&,$(- 1)-(' ll hhh?4 -(&()-#)/ ,)8"#2" 2,7&,)()* ,. *"( +221'+23 &()+0*3 #$ +&&0#2+J0( *"( &()+0*3 2+) J( ?A *, iAj ,. *"(*+6:
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
19/25
InternationalAccounting &Compliance
ELIGIBILITY
!+6&+3('$ HJ,*" #)-#5#-1+0$ +)- ()*#*#($K 8", "+5( 1)-#$20,$(- ,..$",'( +22,1)*$ ,' +$$(*$ +)- 7((*
*"( '(O1#'(7()*$ ,.
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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InternationalAccounting &Compliance
WHAT IS REQUIRED?
S,' *"( f 3(+' -#$20,$1'( &('#,- H),*(P $&(2#I#2 '10($ +&&03 *, #)$*+)2($ 8"('(J3 +
!+6&+3(' 8+$ 2,7&0#+)* #) $,7( 3(+'$ -1'#)/ *"( -#$20,$1'( &('#,-K *"( !+6&+3('71$* -, *"( .,00,8#)/ H),*(P +7,)/ ,*"(' -#$20,$1'($ +)- $1J7#$$#,)$KP
W#$20,$( *"( &'(5#,1$03 1)'(&,'*(- .,'(#/) +$$(*$ +)- #)2,7(: W#$20,$( &('$,)$ 8", "(0&(- "#-( *"( .,'(#/) +$$(*$ +)- #)2,7(4 $12" +$
+-5#$,'$4 J+)B('$4 +**,')(3$4 +22,1)*+)*$4 J1$#)($$ +$$,2#+*($ +)- .+7#03
7(7J('$:
S#0( +7()-(- .(-('+0 #)2,7( *+6 '(*1')$: F+3 &'(5#,1$03 1)&+#- *+6($ +)- &()+0*#($ +$ -(*+#0(- (+'0#(': S#0( +7()-(-4 ,' 2,''(2*(- #).,'7+*#,) '(*1')$ +)- -#$20,$1'($ H$12" +$ *"(!'(+$1'3 W(&+'*7()*[$ =(&,'* ,. S,'(#/) S#)+)2#+0 G22,1)*$ !W S aAY??:R4
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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InternationalAccounting &Compliance
WHAT IS THE PROCESS?
R: F'(Y20(+'+)2(P
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8/14/2019 U.S. IRS Offshore Voluntary Disclosure Switzerland.pdf
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MAJORCONSIDERATIONS
G -(2#$#,) *, &+'*#2#&+*( #) *"( &',2($$ $",10- J( 7+-( 2+'(.1003 +)- 8#*" *"( +$$#$*+)2( ,. O1+0#I#(-
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