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日内瓦-20国集团领导人已宣布，“银行账户保密时代已经结束”，并威胁说要采取行动来对付“不合作的国家，包括那些避税天堂”。但我们不应把瑞士也包括在内，因为瑞士政府已通过采纳经合组织有关税收问题上的国际行政援助标准的方式，表示愿意加强国际合作。
要理解这意味着什么，重要的是要知道其背景。瑞士法律规定，瑞士银行必须对其所有客户提供高标准的银行账户的保密承诺，无论你是瑞士本国还是国外客户。任何银行若向未获授权的第三方透露其客户情况的任何细节的行为，在瑞士都是刑事犯罪。
但是，银行的这种对客户信息的保密规定从来都不是100 ％绝对的；瑞士法律非常清楚地阐明什么会受到保护以及什么不受到保护。例如，它从来都不对刑事案件的调查设置任何障碍。
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