Foreign Evidence Rules Amendment: Hearing Before the Subcommittee on Criminal Justice of the Committee on the Judiciary, House of Representatives, Ninety-eighth Congress, Second Session, on H.R. 5406 ... April 25, 1984
U.S. Government Printing Office, 1986 - Business records - 43 pages
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admissible affecting amendments American appeals application attorney authenticity authorities bank accounts Bermuda bill business record Cayman Islands certificate Chairman changes Committee compel ConyERs cooperation corporation counsel court criminal criminal activity custodian defendants delay Department of Justice deposition desirable documents drafting efforts enforcement evade evidence from abroad example exist explain face fact filed foreign bank foreign business foreign countries GEKAS give going hearing hearsay illegal income information and evidence instances interest Internal involved least legislation letters rogatory matter means Michigan mutual assistance treaties narcotics oath objections obtain obtain investigative offshore parties perjury permit person present problem proposed prosecution prosecutors prove pursuant qualified witness questions RANKIN request require respect Roth RothstEIN rules of evidence scheme secrecy someone statement subcommittee success Swiss Switzerland tax havens testimony Thank things tion trafficking treaties trial United witness
Page 23 - The term business as used in this paragraph includes business, institution, association, profession, occupation, and calling of every kind, whether or not conducted for profit.
Page 37 - ... individual would transfer into. If you are talking about a twenty-four hour advance notice that a disabled individual would have the needs for an accessible bus, that is a possibility and I would assume that would come out in the study as to whether that was a feasible solution or not. Mr. RAHALL. Thank you. I have no further questions. Thank you, Mr. Chairman. Mr. MINETA. Mr. Hastert? Mr. HASTERT. Thank you, Mr. Chairman. Let me first say that I really appreciate you and the ranking member,...
Page 30 - November 3, 1978, the targets of the investigation caused an "opposition" to be filed with the Swiss authorities in which objections were raised to the execution of our request. Thereafter, we filed both a response to the opposition brief as well as a supplemental request, which asked that a Swiss lawyer, whom we had just identified, be deposed about his activities in the fraud scheme. The Swiss Central Authority consolidated the original and supplemental requests and on April 10, 1979, rejected...
Page 39 - TAX HAVENS" HAVE BEEN LOOSELY DEFINED TO INCLUDE COUNTRIES HAVING A LOW OR ZERO RATE OF TAX ON ALL OR CERTAIN CATEGORIES OF INCOME. AND OFFERING A CERTAIN LEVEL OF BANKING OR COMMERCIAL SECRECY.
Page 32 - The subsequent deposition proceeding produced significant testimony and documentary evidence that was used at trial. D. Cayman Islands Our post-indictment experience with the Caymanian authorities was in marked contrast to the assistance rendered in Bermuda. Shortly after the indictment was returned, we learned that a businessman from the Cayman Islands, who had been associated with the defendants, was visiting in the United States. This individual was served with a subpoena and within a short time...
Page 13 - A) such records were made, at or near the time of the occurrence of the matters set forth, by (or from information transmitted by) a person with knowledge of those matters; B) such records were kept in the course of a regularly conducted business activity; C) the business activity made such records as a regular practice; D) if such record is not the original, such record is a duplicate of the original.
Page 34 - tax haven" has been loosely defined to include any country having a low or zero rate of tax on all or certain categories of income, and offering a certain level of banking or commercial secrecy.
Page 32 - He agreed to do so provided the application for release did not produce unreasonable delay. In early October 1981 the case prosecutors met with the attorney general of the Cayman Islands and provided him and his associates a comprehensive three hour briefing on the case. After the briefing, the attorney general indicated that he was satisfied that we had a prima facie fraud case and that, as amicus to the Grand Court, he would advise the court that he had no objections to the witness' testifying...
Page 39 - From our perspective, the real victims in this widespread evasion are the honest taxpayers who have to pay their fair share of the tax burden while a few unscrupulous individuals evade their responsibilities. This situation is decidedly unhealthy for our...
Page 20 - While Congress has the authority to confer adequate powers on the other branches of government to cope with the transition from purely local to interstate criminal activity because all such activity occurred in the United States, its ability to provide federal law enforcement authorities and courts with sufficient means to deal with transnational criminal activity is much more circumscribed.