La marginale rilevanza della OECD soft law nelle Convenzioni bilaterali stipulate dagli Stati Uniti, alla luce della giurisprudenza statunitense (nota alla sentenza Smet v. United States – District Court for the District of Arizona, causa MC-20-00055-PHX-JJT, del 29 ottobre 2021)
The District Court for the District of Arizona confirmed that the third-party summons issued by the Internal Revenue Service to the Bank of America and the MBNA FIA Card Services following the French Tax Authority request of exchange information was legitimate. In particular, on 29 October 2021, two French citizens who had the residence in the United States appealed to the District Court for the District of Arizona, who held that both IRS summonses should be upheld, in the light of the decisions of the US Supreme Court and of the Courts of Appeals.
- BARRETT K., United States - Laetitia and Jean-Philippe Smet v. United States of America, 29 October 2021 (Summary), in IBFD, 2021.
- CURTIN D. D., Exchange of Information Under the United States Income Tax Treaties, in Brooklyn Journal of International Law, 1986, Vol. 12, n. 1, pp. 45-46.
- HINKLE R. K., Legal Constraint in the US Courts of Appeals, in The Journal of Politics, 2015, Vol. 77, n. 3, p. 721.
- LANG M., BRUGGER F., The Role of the OECD Commentary in tax treaty interpretation, in Australian tax forum: a journal of taxation policy, law and reform, 2008, Vol. 23, p. 107.
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