The article provides updates in the ongoing saga of the Department of Justice's efforts to get the names of American taxpayers with undisclosed UBS accounts and talks about the formal IRS voluntary disclosure program which was in effect at the time

How can Switzerland defend its bank secrecy? Is it legitimate?(El secreto bancario tiene más de una cara. Después de haber exisistido durante muchos años en paz, hoy se encuentra bajo el punto de mira: utilizado recientemente en una campaña política del PSOE en relación con la crisis...

Prof. Stephen Cohen, whose academic specialty is taxation, also has an interest in international human rights and served as Deputy Assistant Secretary of State for Human Rights in the Carter Administration. In this comment, Prof. Cohen asks whether states like Switzerland, which provide bank...