the swiss banking secrecy: ubi abscondis?

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    Vlc ^wbss Jhokbod scnrcny7

    Sjb hjsniofbs9"Tly fics ^wbtzcrahof's fcnbsbio bo :002, ti niipcrhtc

    wbtl itlcr sthtcs bo nhsc im mbsnha cvhsbio, ehrk h turobod

    pibot bo bts lbstiry im ^wbss jhokbod scnrcny9"

    Jhnlcair tlcsbs bo Botcrohtbioha Zcahtbios

    uofcr tlc fbrcntbio im Prim. Fr. Ehry I'^uaabvho (Lhrvhrf Sobvcrsbty)

    Hhfba Httbh

    Hnhfcebnha ychr :088-:08:

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    :

    Niotcot

    8. Botrifuntbio >

    :. Chray sthdcs:.8 Tlht lhppcocf9 =:.: Ohtbioha niotcxt Botcrohtbioha niotcxt 88

    >. Viwhrfs hof ht tlc cof im Tiraf Thr BB>.8 Tlht lhppcocf9 84>.: Ohtbioha niotcxt 8.> Botcrohtbioha niotcxt :8

    6.

    Zcncot quhrrca

    6.8 Tlht lhppcocf9 :=6.: Ohtbioha niotcxt : Botcrohtbioha niotcxt >>

    3. Nionausbio >=

    =. Jbjabidrhply >

    8. Botrifuntbio

    Vlc daijha cnioiebn nrbsbs bo :00< nrchtcf tlc niotcxt mir h niomabnt jctwcco tlc ICNF sthtcs

    hof ^wbtzcrahof bo :002.8Ht tlc daijha niomcrconc im tlc D-:0 bo :002, Pccr ^tcbojrnk, tlc

    Dcreho mbohonc ebobstcr, nhaacf mir tlc supprcssbio im "thx ihscs". Eircivcr, tlc Dcrehos

    hof tlc Hecrbnhos wcrc tlrchtcobod ti put ^wbtzcrahof io h "jahnk abst" bm ^wbtzcrahof fbfo't

    beprivc bts bomirehtbio cxnlhodc bo tlc mbohonbha scntir. Hnnirfbod ti ^tcbojrnk, "tlbs jahnk

    abst rcprcscotcf tlc nhvhary bo Mirt Rueh wlbnl nho jc rbffco iut, jut ficso't lhvc ti. Vlc

    Bofbhos wiuaf ioay lhvc ti koiw tlht bt cxbsts.":Lc whs trybod ti ehkc nachr ti ^wbtzcrahof

    tlht oit haa kbof im jclhvbiur io tlc botcrohtbioha acvca wiuaf jc hnncptcf mrie oiw io hof

    scvcrc echsurcs niuaf jc thkco.

    Vlbs sthtcecot ehfc jy tlc Dcreho mbohonbha ebobstcr bs ioc im tlc htthnks ahuonlcf hdhbost

    ^wbtzcrahof's piabny bo botcrohtbioha mbsnha ehttcrs. ^wbtzcrahof lhs jcco tlc thrdct im

    fbmmcrcot typcs im nlhaacodcs mrie itlcr niuotrbcs. Vlcsc htthnks lhf sthrtcf jcmirc tlc ^wbss

    jhokbod scnrcny's mireha nifbmbnhtbio bo 82>6. Bo :002, ^wbtzcrahof fcnbfcf ti niipcrhtc vcry

    jrihfay wbtl sthtcs bo cspcnbhaay mbsnha ehttcrs wbtl itlcr sthtcs. Vlbs fcnbsbio bo :002, bs

    rcdhrfcf hs h kcy cvcot bo ^wbss jhokbod scnrcny's lbstiry wlbnl lhs bomauconcf hof nlhodcf

    ^wbtzcrahof's piabny bo tcres im niipcrhtbio bo mbsnha ehttcrs wbtl itlcr sthtcs.>

    Vlbs "lbstirbnha fcnbsbio" hs Ghobnk Ehrboh ^nlhummcajucla nhaas bt, lhs nlhodcf ^wbtzcrahof's

    piabny bo mbsnha niipcrhtbio ehttcrs, hs mir h aiod tbec ^wbss mcfcrha hutlirbtbcs rcmuscf ti

    niipcrhtc wbtl hoy sthtc io hoy kbof im bomirehtbio cxnlhodc. Vlbs rcmusha whs rcmacntcf bo

    8TC^PB. :002. p.68

    :HZF. Vhdcssnlhu. Fbc Tut fcr ^nlwcbzcr jcr Pcbtsnlco uof Khvhaacrbc. Pujabslcf io tlc 06.0^NLHSMMCAJSCLA. :080. p.6=

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    tlc wbtlliafbod im bomirehtbio hjiut muofs, hnniuots, hof pripcrty wlbnl nustiecrs fbf oit

    fcnahrc bo tlcbr liec niuotry.6

    Vlbs Jhnlcair tlcsbs hbes ti hohayzc tlrcc bepirthot cvcots, bo wlbnl tlc ^wbss prhntbnc imjhokbod scnrcny lhs mirncf tlc ^wbss sthtc ti hnt, hs tlbs prhntbnc lhs nrchtcf sbtuhtbios upio

    wlbnl itlcr sthtcs htthnkcf tlc ^wbss jhoks. Mbrst im haa tlc Phrbs hmmhbr, ho cvcot bo 82>:

    wlbnl nrchtcf ho botcroha snhofha bo Mrhonc hof nhuscf triujac jctwcco Mrhonc hof

    ^wbtzcrahof, wbaa jc hohayzcf. ^cniof, B wbaa fbsnuss tlc niomabnt jctwcco ^wbtzcrahof hof tlc

    Haabcf Mirncs tiwhrfs tlc cof im Tiraf Thr :, wlbnl boviavcf tlc schrnl mir aiitcf muofs bo

    ^wbtzcrahof hof itlcr bssucs. Mbohaay, tlc tlbrf phrt wbaa hohayzc tlc rcncot quhrrca bo :002. Bo

    chnl nhsc, B hohayzc tlc botcrohtbioha niotcxt hs wcaa hs tlc ohtbioha niotcxt bo ^wbtzcrahof jy

    hffrcssbod ^wbtzcrahofs httbtufc tiwhrfs itlcr sthtcs. Vlc rchsio wly B lhvc phrtbnuahray

    nlisco tlcsc tlrcc cvcots bs tlht mbrstay, tlcy lhvc siec nlhrhntcrbstbns bo nieeio sunl hs ioc

    ir eirc sthtcs htthnkbod ^wbtzcrahof's jhokbod scnrcny. ^cniofay, haa tlrcc cvcots boviavc

    sbebahr ^wbss ohtbioha hntirs (sunl hs phrtbcs, prbvhtc jhokcrs, ...), wlbnl ehkcs bt chsbcr ti

    niephrc tlc tlrcc cvcots. Liwcvcr B nlisc tlrcc cvcots, wlbnl fbmmcr bo tbec. Vlc Phrbs hmmhbr

    bs nlisco, hs tlc hmmhbr hof bts nioscquconcs ahstcf mrie 82>: ti 82>4 (si, furbod twi Tiraf

    Thrs) hof jcnhusc tlc ^wbss Jhokbod scnrcny whs mirehaay nifbmbcf bo tlc shec pcrbif. Vlc

    scniof nhsc bs nlisco, hs bt lhppcocf gust ht tlc cof im Tiraf Thr :, tlus furbod h pcrbif bo

    wlbnl tlc wiraf whs sthrtbod ti fbvbfc boti twi jainks (Chst hof Tcst). Vlc tlbrf cvcot bo

    :002 whs nlisco hs bt innurrcf hmtcr tlc niaahpsc im tlc Nieeuobst jain bo 82

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    Vlc lypitlcsbs ti tlc qucstbios hjivc, sliuaf jc miuof io tlc botcrohtbioha acvca, hs

    ^nlhummcajucla lhs hrducf jut h eirc sbdobmbnhot phrt im tlc hoswcr wbaa jc miuof io tlc

    ohtbioha acvca. ^i mhr ^nlhummcajucla lhs hrducf tlht tlc botcrohtbioha niirfbohtcf cmmirts im

    sthtcs bo :002 niepuascf ^wbtzcrahof ti nioncfc. B wbaa hrduc tlht tlbs niirfbohtbio whs fuc

    ti tlc niaahpsc im tlc jbpiahr systce (hmtcr 82

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    =

    :. Chray ^thdcs

    :.8 Tlht lhppcocf9

    Bo Intijcr 82>:, tlc Jhsacr Lhofcasjhok (Jhsca Nieecrnbha Jhok) rcncbvcf botcrohtbioha

    httcotbio fuc ti ho cvcot wlbnl bs nhaacf ir koiwo uofcr tlc ohec im "Phrbs hmmhbr" ir bo

    Mrconl tcres "mrhufcs mbsnhacs Phrbs".4

    Vwi Mrconl piabnceco hrrcstcf h fbrcntir, vbnc-fbrcntir hof hoitlcr rcspiosbjac im tlc JNJ

    bo ho hphrtecot bo Phrbs. Vlc tlrcc eco wcrc phybod fbvbfcofs ti Mrconl nustiecrs wli lhf

    oit fcnahrcf tlisc rcvcoucs ti tlc Mrconl thx hutlirbtbcs. Io tip im tlht, tlc piabnc miuof h abst

    im 8000 ti :000 Mrconl nbtbzcos' ohecs

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    jcco niebod mrie tlc muofs fcpisbtcf bo ^wbtzcrahof wlbnl Mrhonc whs bo occf im hmtcr tlc

    Mbrst Tiraf Thr.

    Bo Oivcejcr 82>:, tlc hmmhbr nrchtcf h ohtbioha fcjhtc wbtlbo Mrhonc. Furbod h lchtcffbsnussbio wbtlbo tlc Mrconl Phrabhecot, ioc im tlc sinbhabst phrty ecejcrs rcvchacf tlc

    ohecs im tlc thx fifdcrs. Heiodst tlisc wcrc twi Jbslips, scvcrha dcocrhas, tlc iwocr im

    tlc ocwsphpcr "ac Mbdhri", twcavc scohtirs hof ioc cx ebobstcr hof bofustrbhas sunl hs tlc

    jritlcrs Pcudcit.86 Vlc ecotbio im tlc bofbvbfuhas boviavcf sliws tlht oit ioay prbvhtc, jut

    cvco divcroecot immbnbhas wcrc bepabnhtcf bo tlc princss. Hs Mrhonc hntuhaay fbf haaiw tlc

    pahncecot im muofs bo itlcr niuotrbcs hs aiod hs tlcy wcrc fcnahrcf ti tlc Mrconl thx

    hutlirbtbcs, tlbs ehfc divcroecot immbnbhas acss nrcfbjac.83

    Jcsbfcs nrchtbod h slirt tcre wbtlfrhwha im Mrconl nhpbthas mrie ^wbtzcrahof (wlbnl whs

    siio rcvcrscf bo 82>=)8= tlc hrrcst acf ti h fbpaiehtbn hof piabtbnha nrbsbs jctwcco Mrhonc hof

    ^wbtzcrahof. Vlc nrcfbts im ^wbss jhoks bo Mrhonc wcrc (mrizco) im wlbnl

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    :.82 Jcsbfcs tlcsc mhnts, tlc ^wbss cejhssy bo Phrbs bomirecf Jcroc bo

    Fcncejcr 82>: tlht cspbiohdc hntbios wcrc thkbod pahnc jy tlc Mrconl divcroecot's scnrct

    scrvbnc.:0

    :.: Ohtbioha niotcxt

    Tlco bo 82>8, h ^wbss jhok wcot jhokrupt, hoitlcr ioay survbvcf fuc ti ehssbvc lcap im tlc

    Niomcfcrhtbio hof miur eirc lhf ti jc rcirdhobzcf sujsthotbhaay (iut im cbdlt ^wbss jhoks

    cxbstbod bo titha), vibncs wcrc rhbscf hskbod mir nlhodc. Bo tlc ebffac im 82>8, tlc wirkcr's

    eivcecot (rcprcscotcf jy tlc sinbhabst Phrty), wbfc scntirs im tlc mhrecrs (rcprcscotcf jy tlc^wbss mhrecrs' uobio) hof tlc ebffac nahsscs fcehofcf eirc niotria ivcr tlc mbohonbha scntir.

    Ehboay, tlcsc driups whotcf twi tlbods. Mbrstay, tlcy wcrc hskbod mir tbdltcr niotria ivcr

    jhokbod hntbvbtbcs, bo irfcr ti pritcnt tlc hsscts im aiwcr hof ebffac nahsscs. ^cniofay, tlcy

    hskcf mir h rcstrbntbio im nhpbtha cxpirt bo irfcr ti mbdlt tlc lbdl botcrcst rhtcs, wlbnl lhf jcco

    nhuscf jy tlc driwbod heiuots im nhpbtha jcbod bovcstcf hjrihf.:8

    Vlc ^wbss divcroecot lhf jcco nhutbius mir h aiod wlbac jut mbohaay dhvc bo fuc ti tlc

    piabtbnha prcssurc im tlc driups hof tlc fbmmbnuatbcs mhncf jy tlc mbohonbha csthjabslecots.::

    Vlc fbsnussbio io tlc Phrbs hmmhbr bo ^wbtzcrahof btscam sthrtcf bo 82>> wlco Hapliosc Fuohot,

    ^wbss ebobstcr bo Phrbs shbf tlht tlc jhokcrs lhf jcco beprufcot ht tlbs innhsbio (rcmcrrbod ti

    tlc Phrbs hmmhbr). Haa im h suffco, haa jhoks phrtbnbphtcf bo hoy kbof im fbsnussbio, tlc Mcfcrha

    Niuonba ir tlc ^wbss Ohtbioha Jhok wcrc lhvbod wbtl tlc Mrconl hutlirbtbcs. Vlc ^wbss Jhok

    nirpirhtbio hfiptcf bts irdhobzhtbio ti ehbothbo tlcbr rcahtbios wbtl Mrconl nustiecrs.

    Tbaabhe ^nlwhrtz mir cxhepac whs hppibotcf jy tlc ^wbss Jhok Nirpirhtbio ti rcprcscot tlc

    botcrcsts im tlc ^wbss Jhok Nirpirhtbio. Lc lcaf fbsnussbios wbtl Er. Jhrtlcact wli whs bo

    82DSC\. :000. p.:64-:3=

    :0JC^^IO. :006. p.:4 hof DSC\. :000. p.:64-:3=

    :8DSC\. :000. p.:6>-:66::Bjbf.

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    nlhrdc im tlc mbsnha boqubrbcs bo Mrhonc hdhbost ^wbss jhoks. ^nlwhrtz, fbf oit ioay cxpahbo

    tlc wliac sbtuhtbio ti Jhrtlcact jut tlcy jcnhec mrbcofs. Vlco, Jhrtlcact priebscf ti bomire

    ^nlwhrtz bo hfvhonc, hjiut hoy pissbjac echsurcs wlbnl tlc Mrconl thx hutlirbtbcs wiuaf

    thkc bo tlc