????威廉?夏普是在蘇黎世,、舊金山和佛羅里達(dá)州坦帕執(zhí)業(yè)的稅務(wù)律師,。他說(shuō)，瑞士和美國(guó)的這項(xiàng)協(xié)議“將迫使瑞士銀行要求行為不當(dāng)?shù)拿绹?guó)客戶(hù)要么主動(dòng)披露,，要么自己走人，而后者可能會(huì)把資金轉(zhuǎn)移到其他避稅天堂,，比如新加坡或庫(kù)克群島,。”

????如果擁有或控制的外國(guó)銀行賬戶(hù)中的資金達(dá)到或超過(guò)1萬(wàn)美元（6.17萬(wàn)元人民幣）,，美國(guó)納稅人就必須在今年6月30日前提交名為《海外銀行和金融賬戶(hù)報(bào)告》（Fbars）的特別披露報(bào)表（以美國(guó)財(cái)政部收到報(bào)表的時(shí)間為準(zhǔn)，而不是郵戳日期）,。到去年為止,，這些納稅人還得提交一份新的海外金融資產(chǎn)報(bào)表，稱(chēng)為form 8938,。如果未能提交Fbars，納稅人就可能面臨罰款,，數(shù)額是其銀行賬戶(hù)實(shí)際資金的數(shù)倍,。

????2007年，美國(guó)司法部首次將針對(duì)瑞士最大銀行瑞銀集團(tuán)（UBS）的重大犯罪調(diào)查擴(kuò)展到瑞士其他銀行,。此后，已經(jīng)有大約3.8萬(wàn)名持有保密賬戶(hù)的美國(guó)納稅人主動(dòng)進(jìn)行了披露,，并繳納了逾55億美元（339.35億元人民幣）的稅款,、罰金和利息。

????但美國(guó)政府暗自估算,，仍有許多美國(guó)納稅人在瑞士、盧森堡,、開(kāi)曼群島和新加坡等海外避稅天堂擁有未經(jīng)披露的賬戶(hù),。

????一位資深美國(guó)消息人士在簡(jiǎn)要介紹情況時(shí)表示，在納稅人向美國(guó)國(guó)稅局進(jìn)行申報(bào)方面,，“可以認(rèn)為有15%或20%的納稅人還沒(méi)有這樣做。”

????美國(guó)財(cái)政部反洗錢(qián)機(jī)構(gòu)金融犯罪執(zhí)法局（FinCen）提供的數(shù)據(jù)顯示,，到2011年底,，披露海外賬戶(hù)信息的美國(guó)納稅人數(shù)量已增至618,134人,，和2006年美國(guó)開(kāi)始調(diào)查瑞士私人銀行時(shí)相比翻了一番還多。不過(guò),，美國(guó)政府官員和稅務(wù)律師表示,，在國(guó)外生活和工作的美國(guó)人可能有600萬(wàn)，因此還有數(shù)十萬(wàn)美國(guó)納稅人尚未坦白交代,，而且這個(gè)數(shù)字只會(huì)增加,，不會(huì)減少。

????瑞士和美國(guó)達(dá)成協(xié)議后,，稅務(wù)律師的電話已經(jīng)被持有瑞士銀行賬戶(hù)的美國(guó)人打爆,。

????卡茨博格說(shuō)：“現(xiàn)在還看不清形勢(shì),，還沒(méi)有緊迫感、不打算立即披露賬戶(hù)信息的美國(guó)納稅人簡(jiǎn)直就是法盲,?！保ㄘ?cái)富中文網(wǎng)）

????譯者：Charlie??

????William Sharp, a tax lawyer in Zurich, San Francisco and Tampa, Fla., said that the deal "will force the Swiss banks to mandate errant American customers to undergo voluntary disclosure or walk the "exit" plank" and potentially move funds to other offshore havens like Singapore or the Cook Islands.

????Americans owning or controlling foreign bank accounts holding at least $10,000 had until June 30 this year to file special disclosures known as Fbars, or reports of Foreign Bank and Financial Accounts. (Post-marking the forms June 30 doesn't count -- the Treasury must receive them by that date). As of last year, taxpayers also had to file a new, similar disclosure, known as form 8938. Failure to file Fbars can result in penalties equal to a multiple of what a taxpayer actually has in his bank account.

????Since 2007, when the Justice Department first broadened its seminal criminal investigation of UBS AG (UBS), Switzerland's largest bank, to cover other Swiss banks, some 38,000 American taxpayers with hidden accounts have come forward to fess up and fork over $5.5 billion in taxes, fines, and interest.

????But American officials quietly estimate that scores of American taxpayers still have undisclosed accounts, in Switzerland and in other offshore havens such as Luxembourg, the Cayman Islands, and Singapore.

????Of the IRS disclosures, "you can imagine that's maybe 20% or 15% of the total out there," said a senior American source briefed on the matter.

????From 2006, when scrutiny of Swiss private banks first began, through 2011, the number of American taxpayers disclosing offshore accounts more than doubled, to 618,134, according to data from FinCen, the U.S. Treasury branch that deals with money laundering. Still, government officials and tax lawyers say that with perhaps six million Americans living and working overseas somewhere in the world, hundreds of thousands of taxpayers, if not more, have yet to come clean.

????The deal is already leaving telephones of tax lawyers ringing off the hooks from Americans with Swiss accounts.

????"Any non-compliant U.S. taxpayer who can't read the handwriting now on the wall as an emergency signal to come forward," said Katzberg, "is legally blind."??