حالات رفع السرية المصرفية السويسرية في الجرائم المالية

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).