OECD Economic Surveys: Switzerland 2015
OECD Economic Surveys: Switzerland 2015

Author: OECD

Publisher: OECD Publishing

Published: 2015-12-01

Total Pages: 125

ISBN-13: 9264247068

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This 2015 OECD Economic Survey of Switzerland examines recent economic developments, policies and prospects. The special chapters cover: Policies to tame the housing cycle and Raising public spending efficiency

Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2023 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request
Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2023 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request

Author: OECD

Publisher: OECD Publishing

Published: 2023-11-08

Total Pages: 117

ISBN-13: 926492647X

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This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

Can Banks Still Keep a Secret?
Can Banks Still Keep a Secret?

Author: Sandra Booysen

Publisher: Cambridge University Press

Published: 2017-05-18

Total Pages: 431

ISBN-13: 1108364152

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The duty to keep customer information confidential affects banks on a daily basis. Bank secrecy regimes around the world differ and multi-national banks can find themselves in conflicted positions with a duty to protect information in one jurisdiction and a duty to disclose it in another. This problem has been heightened by the international trend promoting information disclosure in order to combat tax evasion, money laundering and terrorist financing. The US Foreign Account Tax Compliance Act (FATCA) is perhaps the most well-known. At the same time, data protection legislation is proliferating around the world. This book offers a holistic treatment of bank secrecy in major financial jurisdictions around the world, east and west, by jurisdictional experts as well as chapters by subject specialists covering the related areas of confidentiality in its broader privacy context, data protection, conflicts of laws, and exchange of information for the purposes of combatting international crime.