Can banks still keep a secret? bank secrecy in financial centres around the world
"The duty to keep customer information confidential affects banks on a daily basis. Bank secrecy regimes around the world differ and multi-national banks can find themselves in conflicted positions with a duty to protect information in one jurisdiction and a duty to disclose it in another. This...
| Otros Autores: | , |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
New York :
Cambridge University Press
2017.
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| Edición: | 1st ed |
| Colección: | CUP ebooks.
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| Acceso en línea: | Conectar con la versión electrónica |
| Ver en Universidad de Navarra: | https://innopac.unav.es/record=b39821626*spi |
Tabla de Contenidos:
- Cover; Half-title; Title Page; Imprints Page; Dedication; Contents; List of Contributors; Foreword; Part I. Bank Secrecy in Context; 1 A Conceptual Overview of Bank Secrecy; 1.1 Introduction; 1.2 Bank's Duty Not to Reveal Customer Information; 1.3 Exceptions to Bank's Duty of Secrecy
- Conceptual Aspects; 1.4 Conceptual Aspects of the Bank's Duty of Mandatory Disclosure; 1.5 Privacy Protection in Perspective; 1.6 Conclusion; 2 Bankers' Duties and Data Privacy Principles: Global Trends and Asia-Pacific Comparisons; 2.1 Introduction
- The Uncomfortable Obligations of Modern Banking.
- 2.2 The International Trajectory of Data Privacy Legislation2.3 Principles in Data Privacy Laws Compared with Bankers' Duties; 2.4 Conclusion; 3 Bank Secrecy and the Variable Intensity of the Conflict of Laws; 3.1 Introduction; 3.2 Bank Secrecy and the Conflict of Laws in Bank-Customer Disputes; 3.3 Bank Secrecy and the Conflict of Laws in Third Party Disclosure Requests; 3.4 Bank Secrecy, the Conflict of Laws and Non-judicial Disclosure; 3.5 Conclusion; 4 The International Pressures on Banks to Disclose Information; 4.1 Introduction.
- 4.2 The Global Fight against Money Laundering and Terrorist Financing4.3 National Legislative Measures and Bilateral and Multilateral Agreements; 4.4 The Implementation of 'Global Standard' through Mutual Evaluation and Black Listing; 4.5 Institutional Perspective; 4.6 Unintended Consequences; 4.7 Multilayered Competing/Conflicting Demands; 4.8 Conclusion; 5 International Developments in Exchange of Tax Information; 5.1 Introduction; 5.2 Overview; 5.3 Methods of Exchange of Tax Information; 5.4 Exchange of Tax Information under Double Taxation Conventions.
- 5.5 Tax Information Exchange Agreements5.6 EU Contributions to Exchange of Tax Information; 5.7 The United States: The Foreign Accounts Tax Compliance Act; 5.8 The Convention on Mutual Administrative Assistance in Tax Matters, the OECD Common Reporting Standard and Competent Aut ... ; 5.9 Conclusion; Part II. Bank Secrecy in Financial Centres Around the World; 6 China; 6.1 Introduction; 6.2 Bank's Duty to Keep Secret; 6.3 Duty to Disclose Information; 6.4 A Mixture of Conservatism, Activism and Pragmatism; 6.5 Concluding Remarks; 7 Germany, with References to the European Union.
- 7.1 Introduction7.2 The Bank Secrecy Regime in Germany; 7.3 The Current and Future EU System on Information Exchange; 7.4 Conclusion; 8 Hong Kong; 8.1 Introduction; 8.2 Bank Confidentiality Regime in Hong Kong; 8.3 Qualifications to the Duty of Confidentiality; 8.4 Recent Developments in Hong Kong; 8.5 Future Challenges for Banks in Hong Kong; 8.6 Conclusion; 9 Japan; 9.1 Introduction; 9.2 Overview of the Banking System in Japan; 9.3 General Principles of Bank Secrecy; 9.4 Implementation of the Protection Scheme of Privacy in the 2000s; 9.5 New Restrictions on Bank Secrecy; 9.6 Conclusion.
