BACKGROUND. 9
A. U.S. Tax Initiatives To Combat Hidden Foreign Accounts 10
B. MultinationalTaxEfforts To Combat Hidden Foreign Accounts 22
C. Switzerland. 30
III. CREDIT SUISSE: CASE STUDY ... received only 807,040 FBAR submissions in
2012," signaling "significant information reporting noncompliance.s69
B. MultinationalTaxEfforts To Combat Hidden Foreign Accounts
The United States is using tax exchange agreements