Suchergebnisse

У статті висвітлено складові та характерні риси банківської системи Швейцарії таобґрунтування їхнього впливу на міжрегіональні економічні та політичні відносини із Європейським Союзом. Показано особливості формування та реалізації фінансових інтересів Швейцарії в контексті імплементації двосторонніх угод між Швейцарською Конфедерацією та окремими країнами Європейського Союзу щодо розкриття імен клієнтів. ; В статье проанализированы составляющее банковской системы Швейцарии и их влияние на межрегиональные экономические и политические отношения с Европейским Союзом.Продемонстрированы особенности формирования и реализации финансовых интересов Швейцарии в контексте имплементации двусторонних соглашений между Швейцарией и Европейским Союзом. ; Just as Switzerland has been an important center of reliable banking services in the world, so has the banking sector become important to its prosperity. This paper focuses on the institution of banking secrecy as the central reason behind the success of the Swiss banking sector, which has recently been citedas complicit in serious cases of tax evasion. A stream of money laundering and other financial scandals have made strict bank secrecy difficult to justify. The Swiss, however, have argued that intervention intheir tax regime from other states is tantamount to bullying of their sovereign prerogative.Social uprisings, budget deficits and austerity measures have brought about a new phase in the world economy, necessitating changes in the Swiss banking tradition as new tax havens such as: Singapore, China and India emerge as serious rivals to Switzerland.In 1934 the principle of banking secrecy was judicially enacted into Swiss penal law, citing the need to protect victims of Nazi persecution and attract foreign business. By offering this kind of bank service and protection to its citizens and foreign countries, Swiss banks took advantage of the international norms as it has become apparent that not just victims of persecution have used these services but also criminals, money launderers and tax evaders. It is an interesting paradox that offshore investment is often more advantageous for foreigners than local residents. Looking at the immense amount of money which has been gained through money laundering and tax evasion, it is clear that it is not only the playground of the rich and famous but a serious business. This revenue is subtracted from the economic, political and social infrastructure of the nation. The author investigates the historical background and future steps schemes in the financial sector