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全球究竟有多少資產被隱藏在海外?





瑞士早在1713年就制定法律,限制銀行家透露客戶的資料。

在第一次世界大戰後,許多歐洲國家分別提高稅率,償還戰時債務。歐洲富有的人都利用瑞士銀行的保密性,把自己的錢藏起來,令瑞士銀行業在1920年代迅速發展。

瑞士當局發現,這一做法能促進國家經濟,於是在1934年再進一步立法,禁止銀行家向外界透露客戶的財務資料,否則將受刑事檢控。

避稅港一般都被稱為「離岸稅港」。漸漸地,位於英國南部的澤西島和位於地中海的馬爾他都出現了類似的避稅港。而最為人所熟知的,是在加勒比海的眾多島國。

一個加勒比海小島。(資料圖片)