Walter H. Boss (Poledna Boss Kurer, Zurich) & William M. Sharp Sr. (Sharp Kemm, Zurich), The Swiss-U.S. ‘Turnover’ Ground Rules: A Technical Update, 64 Tax Notes Int’l 423 (Nov. 7, 2011):

This article provides a technical update in light of many media reports that the ongoing negotiations between the U.S. and Swiss governments will purportedly result in a global tax settlement agreement with an immediate turnover of Swiss banking data otherwise protected by Swiss bank secrecy law. A great deal of confusion exists on this topic, and our objective is to provide technical clarification to this highly complex developing story.

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