作　　者： ;

机构地区： 广东外语外贸大学西方语言文化学院

出　　处： 《战略决策研究》 2012年第2期22-27,共6页

摘　　要： 二战以后,瑞士银行保密法遇到两大危机,一是由于与犹太人和纳粹德国之间的纠葛,瑞士人陷入"犹太人黄金"一案,并被冠以"纳粹的金库"的头衔,二是被扣上"避税天堂"的帽子,尤其是2010年上半年,瑞士的银行保密法更是受到关注,缘起德国高价收购一个不知名人士提供的光盘,据称上面记录了德国逃税者在瑞士的账户和存款情况。而这些责难都将瑞士的银行保密法推上风口浪尖,一时间,人们纷纷预测保密法将被"终结"。本文就这两项危机以及瑞士应对危机的策略进行分析和研究。 The post-war Switzerland faces two major crises of bank secrecy. Firstly, the conduct of Swiss banks during the Nazi Germany period （1933-1945）, particularly regarding funds deposited by or allegedly stolen from victims of the Holocaust, is under hot discussion. Secondly, given the name of ＂the Heaven for Tax Fraud＂, Switzerland drew special attention to its bank secrecy issues in the first half of 2010, as was caused by a CD recording purportedly much of the bank information of those tax frauds. Bank secrecy in Switzerland was thus at one time rumored to be terminated. This paper attempts to analyze these two crises and the related coping strategies of Swiss banks.

关 键 词： 银行保密法 犹太人黄金 逃税 避税

领　　域： [政治法律] [政治法律]