内部告発に報奨８０億円 米政府、銀行舞台の脱税巡り（朝日より）

内部告発に報奨８０億円　米政府、銀行舞台の脱税巡り

米国の内国歳入庁（ＩＲＳ）が、脱税事件の内部告発者に１億４００万ドルの報奨金を支払ったという記事。

「ＵＢＳは、米国の顧客が海外に口座を移して脱税する手助けをしていたとして米政府に提訴され、２００９年に７億８千万ドルの制裁金を支払って和解した。顧客らは計約５０億ドルを徴収された。

　報奨金が払われたブラッドリー・バーケンフェルド氏は、ＵＢＳを０５年に退職した直後から米当局などに脱税を手助けする具体的な手法について情報提供を続けた。」

The UBS Whistleblower: An Inside Story（ＣＦＯ）

この記事によると、この内部告発者は、社内のコンプライアンス担当者や経営幹部に、不正疑惑を報告して対応を求めていたようです。しかし、顧客であったIgor Olenicoffという億万長者の事務所が家宅捜索されたことから、当局への協力が始まったそうです。

Birkenfeld told me he took the document to the head of the U.S. wealth-management group in Geneva, demanding an explanation. When he got none, he sent the document to the Geneva head of compliance, and the chief legal officer. When he received no response from them, he sent the document, and a request for an explanation, to UBS’s head of compliance, Peter Kurer, who would eventually become the bank’s chief executive officer and would eventually be fired in the scandal.

On advice of counsel, Birkenfeld resigned from UBS in October 2005. In March 2006, he sent a letter to several of the bank’s top executives, including the internal document. In response, Kurer called for an internal investigation, which resulted in a finding that UBS had minor compliance issues. Unsatisfied, and perhaps fearing prosecution after a client, California real estate billionaire Igor Olenicoff’s offices were raided by the IRS in May 2005 and documents were found bearing Birkenfeld’s name, Birkenfeld registered with the IRS whistle-blower program in 2007, and began meeting with agents from the Department of Justice, the IRS, and the Senate subcommittee.

SEC Whistleblower Award Sparks Employer Fears（ＣＦＯ）

報奨金は脱税事件の場合に限定されるものではありません。こちらの記事は、ＳＥＣが報奨金を支払った例です。金額は5万ドルですから、ＵＢＳの例と比べれば、たいしたことはありませんが、ＳＥＣが内部告発者に支払った初めての報奨金だそうです。

A $50,000 payment of a first bounty, announced Aug. 21 by the Securities and Exchange Commission’s whistleblower program one year after the program's inception, is triggering employer concerns that employees may turn to the SEC first rather than going to them.

・・・

The whistleblower’s assistance led to a court order of more than $1 million in sanctions, of which about $150,000 has been collected from the erring company so far. According to the SEC, the court is considering whether to issue a final judgment against other defendants, adding that any increase in the sanctions ordered and collected will increase payments to the whistleblower.

内部告発とは直接の関係はありませんが、ＩＲＳのサイトからたどり着いた動画です。
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The new tax havens（音声が出ます。）