The Resource The impact of Swiss principles of mutual assistance on financial and fiscal crimes

The impact of Swiss principles of mutual assistance on financial and fiscal crimes

Label
The impact of Swiss principles of mutual assistance on financial and fiscal crimes
Title
The impact of Swiss principles of mutual assistance on financial and fiscal crimes
Creator
Subject
Language
eng
Summary
Contrary to what is generally believed, Switzerland can not refuse assistance to a foreign country on the ground of bank secrecy. Switzerland's international cooperation in criminal cases is circumscribed by its principles of mutual assistance. These principles act as firewalls in protecting fiscal secrets and incidentally limit more effective cooperation in dealing with international financial crimes
Citation source
In: Revenue law journal. - Gold Coast. - Vol. 16 (2006),
http://library.link/vocab/creatorName
Chaikin, D
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • bank secrecy
  • tax sovereignty
  • tax treaty
  • mutual assistance
Label
The impact of Swiss principles of mutual assistance on financial and fiscal crimes
Instantiates
Publication
Label
The impact of Swiss principles of mutual assistance on financial and fiscal crimes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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