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Swiss Court Decision Concerning Obligation of Banks to Furnish Information in Tax Fraud Proceedings

Published online by Cambridge University Press:  20 March 2017

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Extract

Present Federal Judge Grisel as Presiding Judge, Mr. Dubach, Mr. Reichlin, Mr. Kaufreann, Mr. Kaenpfer, Mr. Fragniere and Mr. Haefliger; Mr. Pfister , Recording Court Clerk.

Type
Judicial and Similar Proceedings
Information
International Legal Materials , Volume 9 , Issue 3 , May 1970 , pp. 567 - 582
Copyright
Copyright © American Society of International Law 1970

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References

* [Reproduced from a translation provided to International Legal Materials by the U.S. Department of Justice. The translation was made from the German text of Docket No. P 562/69 of the Swiss Federal Court.

[Excerpts from the Report of the U.S. House Committee on Banking and Currency concerning legislation dealing with U.S. bank records and foreign transactions appear at page 583.]