Conflicts of U.S. Disclosure and Swiss Secrecy Provisions: The Swiss View, and A Review of a New Swiss Book on This Issue

The basic conflict is always the same: A Swiss company or a Swiss Bank either with a subsidiary in the U.S, or acting in its own name on the U.S. market or at an American Stock Exchange is suspected of having violated U.S. law.  Usually, the investigators are looking for possible violations of U.S. tax law (fraud or tax fraud), but investigations also center on violations of U.S. security, antitrust and trade-mark laws.