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By Waterrain

America sulked for a moment and he personally did not want to be shot at again by Switzerland, but there was no choice for there had to be an exchange of information and America puffed out his cheeks in annoyance. Why did he how to be the one to do this at all and Switzerland is not really being all that cooperative with him. Plus America knew that Switzerland is really stubborn and will not budge in the matter, but currently some of his people are having some criticism against the whole Swiss Policy on the banking or something like that right now.

"Why do I always have to come here?" America muttered to himself quietly and he was almost to the boarder of Switzerland. He sighed lightly and America wished that Switzerland would be a little more helpful, but it would be rather difficult and it would more than likely take years to wear him down to possibly being more effective with the whole thing. America thought for a moment and then smiled widely to himself for he had an idea. He will wear Switzerland down and maybe there would be more of a cooperation it would be like a mission. America was in Switzerland and he had an idea, but not much of one since there was no written plan and it was more of a half baked thought than anything else.

"What are you doing here, America?" Switzerland firmly and coldly asked him.

"Well, I have some information for you." America replied cheerfully and he knew that annoyed Switzerland, but it really didn't matter for he had an idea. Switzerland sighed heavily and he received the paper work from America.

"Uh, So Switzerland would you be interested in being more cooperative with the whole information sharing?" America tried to ask causally, but then smiled in a nervous manner when Switzerland pointed a gun at him and the scary part was he was getting use to it.

"What do you mean by that America?" Switzerland asked coldly and his gun still pointed at America in a non vital location.

"Well, You see some of my Citizen's think that you are not being effective and that your banking policy thing sucks. Well some of the others just love your banks for shielding them and um there is a bit of a mix responce." America managed to say bluntly and he saw Switzerland's green eyes twitch in anger.

"You can leave now." Switzerland stated calmly and he reframed from shooting America, but did fire near his arm and he watched as America left in somewhat of a hurry. He frowned to himself and then sighed heavily to himself for America can be so very nosy and Switzerland knew that there will be a huge fuss about the policy even more so now since America is involved.

"That did not go over so well." America said to himself and he was not going to give up now. America went to his house and he decided to make several plans on how to wear down Switzerland.

Swiss bank accounts cannot be opened without the holder signing a legal document asserting that they have no outstanding financial obligations to the IRS. Despite this, Swiss banks have been criticized for improperly shielding individuals practicing tax evasion.

In January 2003, the United States Department of Treasury announced a new information-sharing agreement under the already extant U.S.-Swiss Income Tax Convention; the agreement was intended to facilitate more effective tax information exchange between the two countries.

However, Swiss policy has continued to come under international criticism, and in March 2009 Switzerland agreed to renegotiate more effective tax cooperation with the United States and other countries.