不断与时俱进的瑞士银行保密制度

发布时间：2018-03-25 10:12

本文选题：瑞士　切入点：银行保密制度　出处：《外交学院》2017年硕士论文

【摘要】：瑞士是全球重要的金融中心之一,其银行业高度发达享誉全球,是瑞士经济发展的重要支柱。瑞银集团(UBS)和瑞士信贷(CREDIT SUISSE)在世界银行业尤其是私人理财领域独占鳌头。而瑞士银行业的发达很大程度上归功于瑞士长期坚持的银行保密制度,这一传统具有近百年的历史,构成了瑞士银行业的基石。然而,面临在全球化激荡的浪潮中,瑞士银行保密制度面临越来越多的挑战无法再独善其身,因其涉嫌协助外国客户偷税漏税以及洗钱等违法行为而广遭人诟病。尤其在2008年全球金融危机发生之后,以美国为首的西方国家先后采取了各种手段对瑞士银行施加压力,瑞士方面不得不与各国进行谈判协商。从与美国签订了《外国账户税务合规法案》(FATCA)再到签订税收情报自动交换国际多边协议,瑞士方面已经决定遵从由经合组织制定的全球税收情报自动交换新标准,在税务信息方面与多国税务机关分享客户账户内的税务信息。很多人就此断言这标志着瑞士持续近百年的银行保密制度的终结。但通过深入的分析和探究,我们并不能轻易地认为瑞士保密制度就此走向灭亡,瑞士方面不断地采取各项应对措施正是为了在满足打击偷税漏税和洗钱行为的需求之后最大限度地保留保密制度。除了税务信息之外,这一制度仍然严格保守客户的其他账户信息。瑞士保密制度尚有其长期存在的理由和必要性,这一制度将在内外因的共同作用之下不断地调整,以更加适应当今社会的发展和时代的进步。
[Abstract]:Switzerland is one of the most important financial centers in the world. It is an important pillar of Swiss economic development. UBS (UBS) and Credit Suisse (CREDIT SUISSEE) dominate the world's banking sector, especially in the field of private financial management. The Swiss banking industry's development is largely due to Switzerland's long-held bank secrecy system. This tradition, which has a history of nearly a hundred years, forms the cornerstone of the Swiss banking industry. However, in the face of the wave of globalization, the Swiss bank secrecy system is facing more and more challenges. It has been widely criticized for allegedly assisting foreign clients in tax evasion and money laundering. Especially after the global financial crisis in 2008, the United States-led western countries have taken various measures to exert pressure on Swiss banks. Switzerland has had to negotiate with countries. From signing the Foreign account tax Compliance Act with the United States to signing an automatic international multilateral agreement on the exchange of tax information, Switzerland has decided to comply with the new global standard for automatic exchange of tax information, set by the OECD. Share tax information in customer accounts with multinational tax authorities on tax information. Many claim this marks the end of Switzerland's nearly century-old banking secrecy system. But through in-depth analysis and exploration, We can't easily assume that the Swiss secrecy system is headed for the end. For its part, the Swiss side has continued to take measures to preserve confidentiality to the maximum extent possible after meeting the need to combat tax evasion and money-laundering. In addition to tax information, This system remains strictly conservative with regard to other account information of clients. The Swiss system of confidentiality has its long-standing rationale and necessity and will be continuously adjusted under the combined action of internal and external factors, In order to more adapt to the development of today's society and the progress of the times.
【学位授予单位】：外交学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F831.2

【参考文献】