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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。
Switzerland has become the largest offshore financial center in the world with its strict banking secrecy system. However, Switzerland’s bank secrecy has become an excuse for refusing to exchange valid tax information with other countries, thus facilitating the offshore tax evasion activities of other residents. The international community has taken a series of joint actions to combat offshore tax evasion. Its latest progress is the establishment and implementation of an international tax information exchange exchange under the leadership of the Global Tax Forum. Under tremendous pressure, Switzerland promised and substantively implemented international standards on the exchange of tax information and was willing to exchange bank intelligence related to offshore tax evasion. In the long run, the Swiss bank secrecy system that tolerates tax evasion will nowhere to hide, but the Swiss bank secrecy system will not die out. Protecting the legitimate financial privacy of clients is the core concept of the Swiss bank secrecy system and will always have its own value.