Author Description

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 Introduction -- 7.2 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 -- 10 Singapore -- 10.1 Introduction -- 10.2 History and Rationale of Bank Secrecy in Singapore -- 10.3 Bank Secrecy, Data Protection and Outsourcing -- 10.4 Bank Secrecy Regime in Singapore -- 10.5 Other Legislative Exceptions to Bank Secrecy -- 10.6 Conclusion -- 11 Switzerland -- 11.1 Introduction -- 11.2 Scope and Limitations of Swiss Bank Secrecy -- 11.3 Exceptions to Bank Secrecy in the International Context -- 11.4 A Slow Farewell -- 11.5 Alternative Solutions to Maintain the Protection of Secrecy -- 11.6 The Smouldering Legal Dispute with the United States -- 11.7 Conclusion -- 12 The United Kingdom -- 12.1 Introduction -- 12.2 The UK Law of Bank Secrecy -- 12.3 Limiting Bank Secrecy -- 12.4 Protecting Secrecy