In a move that promises to have far-reaching consequences for global operations and international tax compliance, the Supreme Court ruled that defendants who evaded Canadian taxes by smuggling large quantities of liquor into Canada from the United States could be prosecuted in the U.S. under federal wire fraud laws.
The defendants, while in New York, ordered liquor over the telephone from discount package stores in Maryland, then employed others to drive the liquor over the Canadian border without paying the required excise taxes. The Canadian taxes then due on alcohol purchased in the U.S. were approximately double the liquor's purchase price.
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