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a song for a hedge hog

ヘッジファンドに関連している連中に対してのデッドラインが来週の火曜、6月30日というわけです。
Hedge funds, private equity brace for U.S. reports
Fri Jun 26, 2009 2:57pm EDT

By Kim Dixon -Analysis

WASHINGTON (Reuters) - Hedge funds, private equity firms and other investors are scrambling to meet a looming deadline to report their offshore income, as U.S. tax collectors boost efforts to track foreign holdings.

The reports will give authorities a glimpse into just how much money U.S. citizens have tucked away in investment accounts overseas, believed to be in the tens of billions of dollars.

U.S. taxpayers have long been required to file "Report of Foreign Bank and Financial Account" forms with the government when they have holdings of more than $10,000 in foreign banks.

A murky area, though, has been hedge funds, private equity firms and foreign funds, according to industry lawyers. An IRS official recently startled those industries by stating that the agency expects these investors to report offshore holdings. An initial deadline for filing is next Tuesday, June 30.
http://www.reuters.com/article/euPrivateEquityNews/idUSTRE55P5IA20090626
国外に1万ドル以上の預金口座を有するアメリカ市民はIRSに対して報告義務があったわけです。
ただし、ヘッジファンド、プライベート投資事業体それに在外財団に関してはそれが不透明であった。
これをきちんと報告しろということになって、そのデッドラインが6月30日だということです。

一方、スイスの裁判所は。
Swiss court declines to rule on UBS clients
Fri Jun 26, 2009 11:37am EDT

ZURICH (Reuters) - A Swiss court declined on Friday to rule on an application by three U.S. clients of UBS to stop their details from being handed over to the United States in any deal with Switzerland over a U.S. tax probe into UBS.

The New York Times reported earlier this week that the U.S. Justice Department could drop the government's case against UBS to enforce an Internal Revenue Service (IRS) summons to identify its customers and could involve the Swiss government passing on details of UBS clients who had filed legal cases in Swiss courts contesting the U.S. summons.

Without citing its sources, the newspaper said this could get around strict Swiss bank secrecy laws as it would involve handing over court papers rather than private banking information.

The Swiss Federal Administrative Court said in a statement that it had passed on the application to the Swiss financial regulator FINMA and the Swiss tax authorities.

A FINMA spokesman said the regulator had received the application and was analyzing it, but declined to comment further.
http://www.reuters.com/article/ousivMolt/idUSTRE55P4CT20090626
スイスの連邦裁判所は、UBSの顧客に対するIRSの追求を差し止めなかったようです。
高度の政治的な決着なんでしょう。
by nk24mdwst | 2009-06-27 14:04 | 租税法(アメリカ)


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