刺破瑞士银行保密制度的面纱——以促进国际税收情报交换为视角

Piercing the Veil of Swiss Bank Secrecy:From the Perspective of Promoting International Exchange of Tax Information

瑞士成为世界上最大的离岸金融中心离不开其严格的银行保密制度。但瑞士的银行保密制度却成为其拒绝与他国进行有效税收情报交换的借口,从而为他国居民的离岸逃税活动提供了便利。国际社会采取了一系列联合行动打击离岸逃税活动,其最新进展当属全球税收论坛领导下的税收情报交换国际标准的建立与实施。在巨大的压力下,瑞士承诺并实质性地实施了税收情报交换国际标准,愿意交换与离岸逃税活动有关的银行情报。从长远看,容忍逃税的瑞士银行保密制度将无处藏身,但瑞士银行保密制度却不会就此消亡,保护客户正当的金融隐私权是瑞士银行保密制度的核心理念,永远有其存在的价值。

With the help of strict bank secrecy law,Switzerland becomes the biggest off-shore financial center in the world.However,the bank secrecy law becomes an excuse to provide ineffective exchange of tax information,which facilitates foreigners'off-shore tax evasion activities.The international community has taken a series of joint action to combat offshore tax evasion activities,and the latest development is the establishment and implementation of international standard on exchange of tax information under the leadership of global forum on taxation.Under great pressure,Switzerland promises to comply with and substantially implements the international standard on exchange of tax information,and is willing to exchange bank information concerning offshore tax evasion activities.In the long run,Swiss bank secrecy law will come to an end,but the Swiss bank secrecy law is unlikely to die out;protecting customer's legitimate financial privacy right is the core of Swiss bank secrecy law,and always has its value of existence.