Boger, A.A. Une nouvelle ère du secret bancaire: une analyse du point de vue du droit fi scal international (New era of the banking secret: analysis from the point of view of international fi scal law).

Abstract: Currently, mostly thanks to its policy of confi dentiality of banking information, Switzerland is one of the key fi nancial and banking centers. The Swiss banking secret has been always subject to criticism, however, lately it became a subject to special pressure. Finally the Swiss authorities announced that they are ready to accept necessary international standards. On Friday, March 13, 2009 the decision was made and the news of “abolishing banking secret” in Swiss Confederation was global. The press announced the banking secret “dead”. However, is it really an end to the centuries-old Swiss tradition? Or maybe it’s a new era of banking secret?

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