本文選題：瑞士　切入點：銀行保密制度　出處：《外交學院》2017年碩士論文

【摘要】：瑞士是全球重要的金融中心之一,其銀行業(yè)高度發(fā)達享譽全球,是瑞士經濟發(fā)展的重要支柱。瑞銀集團(UBS)和瑞士信貸(CREDIT SUISSE)在世界銀行業(yè)尤其是私人理財領域獨占鰲頭。而瑞士銀行業(yè)的發(fā)達很大程度上歸功于瑞士長期堅持的銀行保密制度,這一傳統(tǒng)具有近百年的歷史,構成了瑞士銀行業(yè)的基石。然而,面臨在全球化激蕩的浪潮中,瑞士銀行保密制度面臨越來越多的挑戰(zhàn)無法再獨善其身,因其涉嫌協(xié)助外國客戶偷稅漏稅以及洗錢等違法行為而廣遭人詬病。尤其在2008年全球金融危機發(fā)生之后,以美國為首的西方國家先后采取了各種手段對瑞士銀行施加壓力,瑞士方面不得不與各國進行談判協(xié)商。從與美國簽訂了《外國賬戶稅務合規(guī)法案》(FATCA)再到簽訂稅收情報自動交換國際多邊協(xié)議,瑞士方面已經決定遵從由經合組織制定的全球稅收情報自動交換新標準,在稅務信息方面與多國稅務機關分享客戶賬戶內的稅務信息。很多人就此斷言這標志著瑞士持續(xù)近百年的銀行保密制度的終結。但通過深入的分析和探究,我們并不能輕易地認為瑞士保密制度就此走向滅亡,瑞士方面不斷地采取各項應對措施正是為了在滿足打擊偷稅漏稅和洗錢行為的需求之后最大限度地保留保密制度。除了稅務信息之外,這一制度仍然嚴格保守客戶的其他賬戶信息。瑞士保密制度尚有其長期存在的理由和必要性,這一制度將在內外因的共同作用之下不斷地調整,以更加適應當今社會的發(fā)展和時代的進步。
[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.
【學位授予單位】：外交學院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F831.2

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本文編號：1662667