The most important example of the international application of United States whistleblower reward laws is the case of Bradley Birkenfeld. Mr. Birkenfeld worked in Switzerland as a Swiss banker for UBS Bank. He blew the whistle on the banks securities law violations and international banking violations related to its United States account holders.
The results were astounding. His allegations triggered the largest criminal and civil enforcement of international banking laws in the history of the world. UBS was forced to pay $580 million USD in tax violations, and $200 million USD for securities violations.
The follow-up enforcement actions have resulted in the indictment and/or conviction of numerous other Swiss banks. It also led to over 50,000 United States taxpayers voluntarily repatriating their monies and assets to the United States and paying over $10 billion USD in additional fines and penalties.
Mr. Birkenfeld obtained a $104 million USD award.
Mr. Birkenfeld was entitled to the reward regardless of whether he was a United States citizen, Swiss citizen, or a citizen of any other nation in the world.
Since Mr. Birkenfeld's case, other bankers, including non-United States citizens, have filed claims anonymously in the United States which, under the tax laws, are all strictly confidential.