Document Type
Article
Publication Date
1991
ISSN
0747-9395
Publisher
Fordham University School of Law
Language
en-US
Abstract
This Article will focus on how lawyers in countries with a tradition of bank secrecy have played a part in maintaining their clients’ anonymity vis-a-vis bankers. For comparative purposes ` the Article will also comment on the banker’s interest in knowing his or her customer’s identity in a tax context, particularly when the customer claims the benefits of income tax treaties. My modest purpose is to help us all to be more aware of the divergent ethical implications of bank account anonymity
Recommended Citation
William W. Park,
Anonymous Bank Accounts: Narco-Dollars, Fiscal Fraud, and Lawyers
,
in
15
Fordham International Law Journal
652
(1991).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/1750
