Haute école de gestion de Genève

The future of the banking secrecy for Swiss taxpayers in the light of the evolution of the international financial standards

Peeters, Alix ; Matile, Laurent (Dir.)

Mémoire de bachelor : Haute école de gestion de Genève, 2016 ; TDIBM 12.

Swiss banking secrecy used to be a quirk of Swiss law that went largely untouched until recent times. Recently through high profile, year-long pressure by governments the world over, this secrecy, which had shielded account owners from declaring their financial assets and thus, taxable income, was partly dismantled. This oddity in Swiss law was always a hot button issue for many governments...