حالات رفع السرية المصرفية السويسرية في الجرائم المالية
Other Title(s)
Cases of lifting the Swiss banking secrecy in financial crimes
Author
Source
Issue
Vol. 35, Issue 88 (31 Oct. 2021)51 p.
Publisher
United Arab Emirates University College of Law
Publication Date
2021-10-31
Country of Publication
United Arab Emirates
No. of Pages
51
Main Subjects
Financial and Accounting Sciences
Law
Abstract EN
Banking secrecy is the most important obstacle facing the disclosure of financial crimes especially corruption and tax crimes where criminals commit corruption, theft, embezzlement, and tax evasion crimes and deposit their assets in countries that have strong banking secrecy provisions such as Switzerland in order to hide their illegal assets.
recovering those assets from Swiss banks which have strong banking secrecy, an issue that demands further exploration, is something that this research intends to undertake.
in this regard, this paper will analyse the federal act no.
955 of 1997 on combating money laundering and terrorist financing in the financial sector.
in addition, this paper will address federal act on the freezing and the restitution of illicit assets held by foreign politically exposed persons.
furthermore, this paper will address the agreement between the united states of America and Switzerland for cooperation to facilitate the implementation of the foreign account tax compliance act (FATCA).
American Psychological Association (APA)
البسيقي، مروى يوسف يوسف. 2021. حالات رفع السرية المصرفية السويسرية في الجرائم المالية. مجلة الشريعة و القانون،مج. 35، ع. 88.
https://search.emarefa.net/detail/BIM-1340888
Modern Language Association (MLA)
البسيقي، مروى يوسف يوسف. حالات رفع السرية المصرفية السويسرية في الجرائم المالية. مجلة الشريعة و القانون مج. 35، ع. 88 (تشرين الأول 2021).
https://search.emarefa.net/detail/BIM-1340888
American Medical Association (AMA)
البسيقي، مروى يوسف يوسف. حالات رفع السرية المصرفية السويسرية في الجرائم المالية. مجلة الشريعة و القانون. 2021. مج. 35، ع. 88.
https://search.emarefa.net/detail/BIM-1340888
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-1340888