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href="https://bg.wikipedia.org/wiki/Swiss_Leaks" title="Swiss Leaks – Bulgarian" lang="bg" hreflang="bg" data-title="Swiss Leaks" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Swiss_Leaks" title="Swiss Leaks – Catalan" lang="ca" hreflang="ca" data-title="Swiss Leaks" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Swiss_Leaks" title="Swiss Leaks – Czech" lang="cs" hreflang="cs" data-title="Swiss Leaks" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Swiss-Leaks" title="Swiss-Leaks – German" lang="de" hreflang="de" data-title="Swiss-Leaks" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Swiss_Leaks" title="Swiss Leaks – Spanish" lang="es" hreflang="es" data-title="Swiss Leaks" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/SwissLeaks" title="SwissLeaks – Basque" lang="eu" hreflang="eu" data-title="SwissLeaks" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/SwissLeaks" title="SwissLeaks – French" lang="fr" hreflang="fr" data-title="SwissLeaks" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Swiss_Leaks" title="Swiss Leaks – Italian" lang="it" hreflang="it" data-title="Swiss Leaks" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/SwissLeaks" title="SwissLeaks – Dutch" lang="nl" hreflang="nl" data-title="SwissLeaks" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a 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a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a class="mw-selflink selflink">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" 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abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Swissleaks_-_the_map_of_the_bank_accounts.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Swissleaks_-_the_map_of_the_bank_accounts.jpg/330px-Swissleaks_-_the_map_of_the_bank_accounts.jpg" decoding="async" width="330" height="202" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Swissleaks_-_the_map_of_the_bank_accounts.jpg/495px-Swissleaks_-_the_map_of_the_bank_accounts.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Swissleaks_-_the_map_of_the_bank_accounts.jpg/660px-Swissleaks_-_the_map_of_the_bank_accounts.jpg 2x" data-file-width="4000" data-file-height="2444" /></a><figcaption>Swissleaks: the map of the HSBC bank accounts</figcaption></figure> <p><b>Swiss Leaks</b> (or <b>SwissLeaks</b>) is a journalistic investigation, released in February 2015, of a giant <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a> scheme allegedly operated with the knowledge and encouragement of the British multinational bank <a href="/wiki/HSBC" title="HSBC">HSBC</a> via its Swiss subsidiary, <a href="/wiki/HSBC_Private_Bank#HSBC_Private_Bank_(Suisse)" title="HSBC Private Bank">HSBC Private Bank (Suisse)</a>.<sup id="cite_ref-monde_1-0" class="reference"><a href="#cite_note-monde-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> Triggered by leaked information from French computer analyst <a href="/wiki/Herv%C3%A9_Falciani" title="Hervé Falciani">Hervé Falciani</a><sup id="cite_ref-monde_1-1" class="reference"><a href="#cite_note-monde-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> on accounts held by over 100,000 clients and 20,000 offshore companies with HSBC in <a href="/wiki/Geneva" title="Geneva">Geneva</a>, the disclosed information was then called "the biggest leak in Swiss banking history".<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <style data-mw-deduplicate="TemplateStyles:r886046785">.mw-parser-output .toclimit-2 .toclevel-1 ul,.mw-parser-output .toclimit-3 .toclevel-2 ul,.mw-parser-output .toclimit-4 .toclevel-3 ul,.mw-parser-output .toclimit-5 .toclevel-4 ul,.mw-parser-output .toclimit-6 .toclevel-5 ul,.mw-parser-output .toclimit-7 .toclevel-6 ul{display:none}</style><div class="toclimit-3"><meta property="mw:PageProp/toc" /></div> <div class="mw-heading mw-heading2"><h2 id="Investigation">Investigation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Swiss_Leaks&action=edit&section=1" title="Edit section: Investigation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-Expand_section plainlinks metadata ambox mbox-small-left ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><span typeof="mw:File"><a href="/wiki/File:Wiki_letter_w_cropped.svg" class="mw-file-description"><img alt="[icon]" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/20px-Wiki_letter_w_cropped.svg.png" decoding="async" width="20" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/30px-Wiki_letter_w_cropped.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/40px-Wiki_letter_w_cropped.svg.png 2x" data-file-width="44" data-file-height="31" /></a></span></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs expansion</b> with: examples and additional citations. You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Swiss_Leaks&action=edit&section=">adding to it</a>. <span class="date-container"><i>(<span class="date">April 2016</span>)</i></span></div></td></tr></tbody></table> <p>Investigators allege that 180.6 billion euros passed through HSBC accounts held in Geneva by over 100,000 clients and 20,000 <a href="/wiki/Offshore_company" title="Offshore company">offshore companies</a> between November 2006 and March 2007. The data for this period comes from files removed from HSBC Private Bank by a former staffer, <a href="/wiki/Software_engineer" class="mw-redirect" title="Software engineer">software engineer</a> <a href="/wiki/Herv%C3%A9_Falciani" title="Hervé Falciani">Hervé Falciani</a>,<sup id="cite_ref-monde_1-2" class="reference"><a href="#cite_note-monde-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> who fled to <a href="/wiki/Lebanon" title="Lebanon">Lebanon</a> with the attempt to sell it.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> Later he handed it to French authorities in late 2008.<sup id="cite_ref-Whistleblower-Thief_4-0" class="reference"><a href="#cite_note-Whistleblower-Thief-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Investigation_in_France">Investigation in France</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Swiss_Leaks&action=edit&section=2" title="Edit section: Investigation in France"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In December 2008, Falciani was detained by Swiss authorities, who questioned him concerning suspected data theft.<sup id="cite_ref-Whistleblower-Thief_4-1" class="reference"><a href="#cite_note-Whistleblower-Thief-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Timeline_5-0" class="reference"><a href="#cite_note-Timeline-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> Released "overnight" by Swiss police, he fled with his family and the data files to France. On 20 January 2009, authorities in Nice initiated the search of the home Falciani's father, where he had been living.<sup id="cite_ref-Whistleblower-Thief_4-2" class="reference"><a href="#cite_note-Whistleblower-Thief-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>On January 20, 2009, the prosecutor’s office in Nice, responding to a request from Swiss authorities, ordered a search of Falciani's father's home, where he had been staying.<sup id="cite_ref-Whistleblower-Thief_4-3" class="reference"><a href="#cite_note-Whistleblower-Thief-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> The Nice prosecutors began examining the files Falciani and decided that they were of relevance to France's interest, and refused the Swiss extradition request.<sup id="cite_ref-Whistleblower-Thief_4-4" class="reference"><a href="#cite_note-Whistleblower-Thief-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Timeline_5-1" class="reference"><a href="#cite_note-Timeline-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>The data, some 600 files with a total size over 100 GB, took time to analyze, but French authorities were assisted by Falciani.<sup id="cite_ref-Whistleblower-Thief_4-5" class="reference"><a href="#cite_note-Whistleblower-Thief-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> By early 2010, French tax authorities had begun notifying other countries' tax officials about the files.<sup id="cite_ref-Timeline_5-2" class="reference"><a href="#cite_note-Timeline-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>In April 2015, <a href="/wiki/Nina_Ricci_(designer)" title="Nina Ricci (designer)">Nina Ricci</a>'s heir, Arlette Ricci, was convicted of tax evasion in a Paris court on the basis of the Swiss Leaks files. Ricci was given a three-year prison sentence, two of them suspended, and had real estate in Paris and Corsica seized. She was also assessed a million-euro fine, for showing a "particularly determined willingness" to hide money (some €18m) with the help of HSBC. Some 50 other wealthy French individuals were expected to be brought to court for similar activities (several others having settled out of court, of the 72 originally up for prosecution).<sup id="cite_ref-monde_1-3" class="reference"><a href="#cite_note-monde-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Willsher-Ricci_6-0" class="reference"><a href="#cite_note-Willsher-Ricci-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>Five days earlier, HSBC itself had been charged in France for complicity in concealing fiscal fraud and illegal selling via its Swiss branch.<sup id="cite_ref-Willsher-Ricci_6-1" class="reference"><a href="#cite_note-Willsher-Ricci-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Investigation_in_Morocco">Investigation in Morocco</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Swiss_Leaks&action=edit&section=3" title="Edit section: Investigation in Morocco"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>According to the International Consortium of Investigation Journalists (<a href="/wiki/ICIJ" class="mw-redirect" title="ICIJ">ICIJ</a>), which treated the data of the Swiss Leaks, <a href="/wiki/Morocco" title="Morocco">Morocco</a> is concerned by $1.6 billion<sup class="noprint Inline-Template" style="margin-left:0.1em; white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Please_clarify" title="Wikipedia:Please clarify"><span title="this doesn't make sense (July 2022)">clarification needed</span></a></i>]</sup> of tax evasion and stands at thirty-seventh place of the affected countries. Morocco stands at twenty-third place for the number of clients (1068). The maximal amount of tax evasion for one client was $74.1 million and the average was $1.5 million.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> As stated in the Moroccan law, it is strictly forbidden to have a foreign bank account. But the documents revealed that the royal family were part of the HSBC clients. <a href="/wiki/Prince_Moulay_Rachid" class="mw-redirect" title="Prince Moulay Rachid">Prince Moulay Rachid</a> was touched by this scandal, the princess <a href="/wiki/Lalla_Meryem" class="mw-redirect" title="Lalla Meryem">Lalla Meryem</a> and the current king <a href="/wiki/Mohammed_VI_of_Morocco" title="Mohammed VI of Morocco">Mohammed VI</a> with an amount $9.1 million hidden in the HSBC bank.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="International_investigation">International investigation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Swiss_Leaks&action=edit&section=4" title="Edit section: International investigation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Given the scale of the investigation, <i><a href="/wiki/Le_Monde" title="Le Monde">Le Monde</a></i> called upon 154 journalists<sup id="cite_ref-monde_1-4" class="reference"><a href="#cite_note-monde-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> affiliated with 47 different media outlets including: <i><a href="/wiki/The_Guardian" title="The Guardian">The Guardian</a></i>, <a href="/wiki/CBS" title="CBS">CBS</a>, <i><a href="/wiki/S%C3%BCddeutsche_Zeitung" title="Süddeutsche Zeitung">Süddeutsche Zeitung</a></i>, and <i><a href="/wiki/The_Indian_Express" title="The Indian Express">The Indian Express</a></i>, among others, to help analyze the data. The International Consortium of Investigative Journalists (<a href="/wiki/International_Consortium_of_Investigative_Journalists" title="International Consortium of Investigative Journalists">ICIJ</a>) has been coordinating this international collaborative effort. </p><p>In February 2015, the <a href="/wiki/International_Consortium_of_Investigative_Journalists" title="International Consortium of Investigative Journalists">International Consortium of Investigative Journalists</a> (ICIJ) website released information about bank accounts in <a href="/wiki/Switzerland" title="Switzerland">Switzerland</a> under the title <i>Swiss Leaks: Murky Cash Sheltered by Bank Secrecy,</i><sup id="cite_ref-icij_10-0" class="reference"><a href="#cite_note-icij-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> which involves the <i>Swiss Leaks Project</i>,<sup id="cite_ref-:0_11-0" class="reference"><a href="#cite_note-:0-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> a website containing almost 60,000 leaked files that provide details on over 100,000 HSBC clients and their bank accounts. </p> <div class="mw-heading mw-heading3"><h3 id="Involvement">Involvement</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Swiss_Leaks&action=edit&section=5" title="Edit section: Involvement"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <i>Swiss Leaks Project's<sup id="cite_ref-:0_11-1" class="reference"><a href="#cite_note-:0-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup></i> investigations revealed that HSBC's Geneva branch, ignoring these rules, helped people accused of drug-running, corruption, money-laundering or arms-dealing conceal billions of dollars in Switzerland. </p><p>Among the 66 names revealed by the Swiss Leaks investigation are: </p> <ul><li><a href="/wiki/Rami_Makhlouf" title="Rami Makhlouf">Rami Makhlouf</a>, whose cousin and close associate, Syrian President <a href="/wiki/Bashar_al-Assad" title="Bashar al-Assad">Bashar al Assad</a></li> <li><a href="/wiki/Mining_industry_of_Guinea" title="Mining industry of Guinea">Katex Mines Guinee</a>, a company fingered by the United Nations as a "possible provider of weapons" in Liberia's civil war</li> <li><a href="/wiki/Erez_Daleyot" title="Erez Daleyot">Erez Daleyot</a>, a Belgian-Israeli diamond tycoon, connected to arms trafficking, <a href="/wiki/Blood_diamond" title="Blood diamond">blood diamonds</a> and bribery</li> <li><a href="/w/index.php?title=Jeffrey_Tesler&action=edit&redlink=1" class="new" title="Jeffrey Tesler (page does not exist)">Jeffrey Tesler</a>, a lawyer and key participant in the $182-million <a href="/wiki/Halliburton" title="Halliburton">Halliburton</a> Bribery Scandal</li> <li><a href="/wiki/Rachid_Mohamed_Rachid" title="Rachid Mohamed Rachid">Rachid Mohamed Rachid</a>, the former Egyptian trade minister who fled Cairo in February 2011 amid the uprising against <a href="/wiki/Hosni_Mubarak" title="Hosni Mubarak">Hosni Mubarak</a>. Rachid was convicted in absentia for alleged profiteering and squandering public funds.</li> <li><a href="/wiki/Vladimir_Aleksandrovich_Antonov" title="Vladimir Aleksandrovich Antonov">Vladimir Aleksandrovich Antonov</a>, a Russian banker accused of looting £400m from the Lithuanian <a href="/wiki/Snoras" title="Snoras">Snoras bank</a><sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup></li></ul> <p>The top 10 countries involved, in terms of dollar amounts and number of clients in leaked Swiss files, are shown in the tables below.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <caption>10 most-involved involved countries by dollar amount </caption> <tbody><tr> <th scope="col">Rank </th> <th scope="col">Country </th> <th scope="col">Amount (billions of US$) </th></tr> <tr> <th scope="row">1 </th> <td>Switzerland </td> <td style="text-align:right">31.2 </td></tr> <tr> <th scope="row">2 </th> <td>United Kingdom </td> <td style="text-align:right">21.7 </td></tr> <tr> <th scope="row">3 </th> <td>Venezuela </td> <td style="text-align:right">14.8 </td></tr> <tr> <th scope="row">4 </th> <td>United States </td> <td style="text-align:right">13.4 </td></tr> <tr> <th scope="row">5 </th> <td>France </td> <td style="text-align:right">12.5 </td></tr> <tr> <th scope="row">6 </th> <td>Israel </td> <td style="text-align:right">10 </td></tr> <tr> <th scope="row">7 </th> <td>Italy </td> <td style="text-align:right">7.5 </td></tr> <tr> <th scope="row">8 </th> <td>Bahamas </td> <td style="text-align:right">7 </td></tr> <tr> <th scope="row">9 </th> <td>Brazil </td> <td style="text-align:right">7 </td></tr> <tr> <th scope="row">10 </th> <td>Belgium </td> <td style="text-align:right">6.3 </td></tr></tbody></table> <table class="wikitable"> <caption>10 most-involved countries by client count </caption> <tbody><tr> <th scope="col">Rank </th> <th scope="col">Country </th> <th scope="col">Number of clients </th></tr> <tr> <th scope="row">1 </th> <td>Switzerland </td> <td style="text-align:right">11,235 </td></tr> <tr> <th scope="row">2 </th> <td>France </td> <td style="text-align:right">9,187 </td></tr> <tr> <th scope="row">3 </th> <td>United Kingdom </td> <td style="text-align:right">8,844 </td></tr> <tr> <th scope="row">4 </th> <td>Brazil </td> <td style="text-align:right">8,667 </td></tr> <tr> <th scope="row">5 </th> <td>Italy </td> <td style="text-align:right">7,499 </td></tr> <tr> <th scope="row">6 </th> <td>Israel </td> <td style="text-align:right">6,544 </td></tr> <tr> <th scope="row">7 </th> <td>United States </td> <td style="text-align:right">4,183 </td></tr> <tr> <th scope="row">8 </th> <td>Argentina </td> <td style="text-align:right">3,625 </td></tr> <tr> <th scope="row">9 </th> <td>Turkey </td> <td style="text-align:right">3,105 </td></tr> <tr> <th scope="row">10 </th> <td>Belgium </td> <td style="text-align:right">3,002 </td></tr></tbody></table> <p>By July 2021, the Government of India identified undeclared assets worth of about <span class="nowrap"><span style="white-space: nowrap"><a href="/wiki/Indian_rupee" title="Indian rupee">₹</a></span>8,465 <a href="/wiki/Crore" title="Crore">crore</a></span> (equivalent to <span style="white-space: nowrap">₹</span>95 billion or US$1.1 billion in 2023) following the investigation and levied <span class="nowrap"><span style="white-space: nowrap">₹</span>1,294 crore</span> (equivalent to <span style="white-space: nowrap">₹</span>15 billion or US$170 million in 2023) in tax penalty.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="HSBC_trial">HSBC trial</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Swiss_Leaks&action=edit&section=6" title="Edit section: HSBC trial"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In March 2015, the French financial state prosecutor has requested that HSBC's Swiss private bank be sent to criminal trial over the suspected tax-dodging scheme for wealthy customers. The recommendation follows a lengthy investigation by local magistrates into alleged tax fraud involving 3,000 French taxpayers and is a procedural step that brings the Swiss banking arm one step closer to a possible trial in France.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p><p>In November 2017, <a href="/wiki/HSBC_Private_Bank" title="HSBC Private Bank">HSBC</a> has agreed to pay 300 million euros ($352 million) to avoid going to trial in France for enabling tax fraud. The deal struck between the financial crime prosecutor's office and the bank is a first in France under a new procedure that allows companies under suspicion of corruption or dissimulation of tax fraud to negotiate a fine to stop a case from going to trial. </p><p>French prosecutors have now dropped the case against <a href="/wiki/HSBC" title="HSBC">HSBC Holdings</a>.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Media_coverage">Media coverage</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Swiss_Leaks&action=edit&section=7" title="Edit section: Media coverage"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Expand_section plainlinks metadata ambox mbox-small-left ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><span typeof="mw:File"><a href="/wiki/File:Wiki_letter_w_cropped.svg" class="mw-file-description"><img alt="[icon]" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/20px-Wiki_letter_w_cropped.svg.png" decoding="async" width="20" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/30px-Wiki_letter_w_cropped.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/40px-Wiki_letter_w_cropped.svg.png 2x" data-file-width="44" data-file-height="31" /></a></span></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs expansion</b> with: examples and additional citations. You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Swiss_Leaks&action=edit&section=">adding to it</a>. <span class="date-container"><i>(<span class="date">April 2016</span>)</i></span></div></td></tr></tbody></table> <p><a href="/wiki/BBC" title="BBC">BBC</a> reported that HSBC had put pressure on media not to report about the controversy, with British newspaper <i><a href="/wiki/The_Guardian" title="The Guardian">The Guardian</a></i> claiming HSBC advertising had been put "on pause" after <i>The Guardian'</i>s coverage of the matter.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Peter_Oborne" title="Peter Oborne">Peter Oborne</a>, chief political commentator at the <i><a href="/wiki/Daily_Telegraph" class="mw-redirect" title="Daily Telegraph">Daily Telegraph</a></i> resigned from the paper; in an open letter he claimed the <i>Daily Telegraph</i> suppressed negative stories and dropped investigations into HSBC because of the bank's advertising.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> <a href="/wiki/CBS" title="CBS">CBS</a> published a story about the leaks in its news program <i><a href="/wiki/60_Minutes" title="60 Minutes">60 Minutes</a></i>.<sup id="cite_ref-Whitaker_08.02.2015_19-0" class="reference"><a href="#cite_note-Whitaker_08.02.2015-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Swiss_Leaks&action=edit&section=8" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239009302">.mw-parser-output .portalbox{padding:0;margin:0.5em 0;display:table;box-sizing:border-box;max-width:175px;list-style:none}.mw-parser-output .portalborder{border:1px solid var(--border-color-base,#a2a9b1);padding:0.1em;background:var(--background-color-neutral-subtle,#f8f9fa)}.mw-parser-output .portalbox-entry{display:table-row;font-size:85%;line-height:110%;height:1.9em;font-style:italic;font-weight:bold}.mw-parser-output .portalbox-image{display:table-cell;padding:0.2em;vertical-align:middle;text-align:center}.mw-parser-output .portalbox-link{display:table-cell;padding:0.2em 0.2em 0.2em 0.3em;vertical-align:middle}@media(min-width:720px){.mw-parser-output .portalleft{clear:left;float:left;margin:0.5em 1em 0.5em 0}.mw-parser-output .portalright{clear:right;float:right;margin:0.5em 0 0.5em 1em}}</style><ul role="navigation" aria-label="Portals" class="noprint portalbox portalborder portalright"> <li class="portalbox-entry"><span class="portalbox-image"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9d/All-currency-symbol.svg/28px-All-currency-symbol.svg.png" decoding="async" width="28" height="28" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9d/All-currency-symbol.svg/42px-All-currency-symbol.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9d/All-currency-symbol.svg/56px-All-currency-symbol.svg.png 2x" data-file-width="54" data-file-height="54" /></span></span></span><span class="portalbox-link"><a href="/wiki/Portal:Banks" title="Portal:Banks">Banks portal</a></span></li></ul> <ul><li><a href="/wiki/Banking_in_Switzerland" title="Banking in Switzerland">Banking in Switzerland</a></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">2008 Liechtenstein tax affair</a></li> <li><a href="/wiki/Lagarde_list" title="Lagarde list">Lagarde list</a> – a subset of the data set, passed on to the Greek government in 2010 by French finance minister <a href="/wiki/Christine_Lagarde" title="Christine Lagarde">Christine Lagarde</a></li> <li><a href="/wiki/Football_Leaks" title="Football Leaks">Football Leaks</a></li> <li><a href="/wiki/Luxembourg_Leaks" class="mw-redirect" title="Luxembourg Leaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centre</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Tax_haven" title="Tax haven">Tax haven</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Suisse_Secrets" title="Suisse Secrets">Suisse Secrets</a>, 2022</li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Swiss_Leaks&action=edit&section=9" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-monde-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-monde_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-monde_1-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-monde_1-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-monde_1-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-monde_1-4"><sup><i><b>e</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFMichelLhommeDavet2015" class="citation web cs1">Michel, Serge; Lhomme, Fabrice; Davet, Gérard (2015-02-09). <a rel="nofollow" class="external text" href="http://www.lemonde.fr/economie/article/2015/02/08/swissleaks-the-backstory-of-a-worldwide-investigation_4572334_3234.html">"<span class="cs1-kern-left"></span>'SwissLeaks': the backstory of a worldwide investigation"</a>. <i>Le Monde.fr</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150212224028/http://www.lemonde.fr/economie/article/2015/02/08/swissleaks-the-backstory-of-a-worldwide-investigation_4572334_3234.html">Archived</a> from the original on 2015-02-12<span class="reference-accessdate">. Retrieved <span class="nowrap">2015-02-09</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Le+Monde.fr&rft.atitle=%27SwissLeaks%27%3A+the+backstory+of+a+worldwide+investigation&rft.date=2015-02-09&rft.aulast=Michel&rft.aufirst=Serge&rft.au=Lhomme%2C+Fabrice&rft.au=Davet%2C+G%C3%A9rard&rft_id=http%3A%2F%2Fwww.lemonde.fr%2Feconomie%2Farticle%2F2015%2F02%2F08%2Fswissleaks-the-backstory-of-a-worldwide-investigation_4572334_3234.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.cbsnews.com/news/hsbc-swiss-leaks-investigation-60-minutes/">"The Swiss Leaks"</a>. <i>cbsnews.com</i>. 8 February 2015. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150210004144/http://www.cbsnews.com/news/hsbc-swiss-leaks-investigation-60-minutes/">Archived</a> from the original on 10 February 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">9 February</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=cbsnews.com&rft.atitle=The+Swiss+Leaks&rft.date=2015-02-08&rft_id=http%3A%2F%2Fwww.cbsnews.com%2Fnews%2Fhsbc-swiss-leaks-investigation-60-minutes%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://lenews.ch/2018/04/11/swissleaks-author-arrested-in-spain-on-switzerlands-request/">"<span class="cs1-kern-left"></span>"Swissleaks" author arrested in Spain at Switzerland's request"</a>. <i>Le News</i>. 2018-04-11. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180501225958/https://lenews.ch/2018/04/11/swissleaks-author-arrested-in-spain-on-switzerlands-request/">Archived</a> from the original on 2018-05-01<span class="reference-accessdate">. Retrieved <span class="nowrap">2018-05-01</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Le+News&rft.atitle=%22Swissleaks%22+author+arrested+in+Spain+at+Switzerland%27s+request&rft.date=2018-04-11&rft_id=https%3A%2F%2Flenews.ch%2F2018%2F04%2F11%2Fswissleaks-author-arrested-in-spain-on-switzerlands-request%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-Whistleblower-Thief-4"><span class="mw-cite-backlink">^ <a href="#cite_ref-Whistleblower-Thief_4-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Whistleblower-Thief_4-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-Whistleblower-Thief_4-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-Whistleblower-Thief_4-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-Whistleblower-Thief_4-4"><sup><i><b>e</b></i></sup></a> <a href="#cite_ref-Whistleblower-Thief_4-5"><sup><i><b>f</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHamiltonStites2015" class="citation web cs1">Hamilton, Martha M.; Stites, Tom (8 February 2015). <a rel="nofollow" class="external text" href="http://www.icij.org/project/swiss-leaks/whistleblower-thief-hero-introducing-source-data-shook-hsbc">"Whistleblower? Thief? Hero? Introducing the Source of the Data that Shook HSBC"</a>. <i>International Consortium of Investigative Journalists</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150210072406/http://www.icij.org/project/swiss-leaks/whistleblower-thief-hero-introducing-source-data-shook-hsbc">Archived</a> from the original on 2015-02-10<span class="reference-accessdate">. Retrieved <span class="nowrap">2015-02-09</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=International+Consortium+of+Investigative+Journalists&rft.atitle=Whistleblower%3F+Thief%3F+Hero%3F+Introducing+the+Source+of+the+Data+that+Shook+HSBC&rft.date=2015-02-08&rft.aulast=Hamilton&rft.aufirst=Martha+M.&rft.au=Stites%2C+Tom&rft_id=http%3A%2F%2Fwww.icij.org%2Fproject%2Fswiss-leaks%2Fwhistleblower-thief-hero-introducing-source-data-shook-hsbc&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-Timeline-5"><span class="mw-cite-backlink">^ <a href="#cite_ref-Timeline_5-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Timeline_5-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-Timeline_5-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLeighBallGarsidePegg2015" class="citation web cs1">Leigh, David; Ball, James; Garside, Juliette; Pegg, David (13 March 2015). <a rel="nofollow" class="external text" href="https://www.theguardian.com/business/2015/feb/11/hsbc-files-timeline-from-swiss-bank-leak-to-fallout">"HSBC files timeline: from Swiss bank leak to fallout"</a>. <i><a href="/wiki/The_Guardian" title="The Guardian">The Guardian</a></i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20230306211331/https://www.theguardian.com/business/2015/feb/11/hsbc-files-timeline-from-swiss-bank-leak-to-fallout">Archived</a> from the original on 6 March 2023<span class="reference-accessdate">. Retrieved <span class="nowrap">6 March</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Guardian&rft.atitle=HSBC+files+timeline%3A+from+Swiss+bank+leak+to+fallout&rft.date=2015-03-13&rft.aulast=Leigh&rft.aufirst=David&rft.au=Ball%2C+James&rft.au=Garside%2C+Juliette&rft.au=Pegg%2C+David&rft_id=https%3A%2F%2Fwww.theguardian.com%2Fbusiness%2F2015%2Ffeb%2F11%2Fhsbc-files-timeline-from-swiss-bank-leak-to-fallout&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-Willsher-Ricci-6"><span class="mw-cite-backlink">^ <a href="#cite_ref-Willsher-Ricci_6-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Willsher-Ricci_6-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWillsher2015" class="citation web cs1">Willsher, Kim (2015-04-13). <a rel="nofollow" class="external text" href="https://www.theguardian.com/world/2015/apr/13/nina-ricci-heir-convicted-of-tax-evasion-in-france-with-help-of-hsbc">"Nina Ricci heir convicted of tax evasion in France with help of HSBC"</a>. <i>The Guardian</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180912200518/https://www.theguardian.com/world/2015/apr/13/nina-ricci-heir-convicted-of-tax-evasion-in-france-with-help-of-hsbc">Archived</a> from the original on 2018-09-12<span class="reference-accessdate">. Retrieved <span class="nowrap">2018-05-01</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Guardian&rft.atitle=Nina+Ricci+heir+convicted+of+tax+evasion+in+France+with+help+of+HSBC&rft.date=2015-04-13&rft.aulast=Willsher&rft.aufirst=Kim&rft_id=https%3A%2F%2Fwww.theguardian.com%2Fworld%2F2015%2Fapr%2F13%2Fnina-ricci-heir-convicted-of-tax-evasion-in-france-with-help-of-hsbc&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://projects.icij.org/swiss-leaks/countries/rankings#money">"Country rankings — Swiss Leaks"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170205180220/https://projects.icij.org/swiss-leaks/countries/rankings#money">Archived</a> from the original on 2017-02-05<span class="reference-accessdate">. Retrieved <span class="nowrap">2018-05-01</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Country+rankings+%E2%80%94+Swiss+Leaks&rft_id=https%3A%2F%2Fprojects.icij.org%2Fswiss-leaks%2Fcountries%2Frankings%23money&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBenchemsiDavetLhomme2015" class="citation news cs1 cs1-prop-foreign-lang-source">Benchemsi, Ahmed; Davet, Gérard; Lhomme, Fabrice (8 February 2015). <a rel="nofollow" class="external text" href="http://www.lemonde.fr/evasion-fiscale/article/2015/02/08/swissleaks-sa-majeste-mohammed-vi-client-numero-5090190103-chez-hsbc_4572324_4862750.html">"« SwissLeaks » : Sa Majesté Mohammed VI, client numéro 5090190103 chez HSBC"</a>. <i>Le Monde</i> (in French). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180504232351/http://www.lemonde.fr/evasion-fiscale/article/2015/02/08/swissleaks-sa-majeste-mohammed-vi-client-numero-5090190103-chez-hsbc_4572324_4862750.html">Archived</a> from the original on 2018-05-04<span class="reference-accessdate">. Retrieved <span class="nowrap">2018-05-04</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Le+Monde&rft.atitle=%C2%AB+SwissLeaks+%C2%BB+%3A+Sa+Majest%C3%A9+Mohammed+VI%2C+client+num%C3%A9ro+5090190103+chez+HSBC&rft.date=2015-02-08&rft.aulast=Benchemsi&rft.aufirst=Ahmed&rft.au=Davet%2C+G%C3%A9rard&rft.au=Lhomme%2C+Fabrice&rft_id=http%3A%2F%2Fwww.lemonde.fr%2Fevasion-fiscale%2Farticle%2F2015%2F02%2F08%2Fswissleaks-sa-majeste-mohammed-vi-client-numero-5090190103-chez-hsbc_4572324_4862750.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBenchemsi2015" class="citation news cs1 cs1-prop-foreign-lang-source">Benchemsi, Ahmed (13 February 2015). <a rel="nofollow" class="external text" href="http://www.lemonde.fr/evasion-fiscale/article/2015/02/13/plongee-dans-les-noms-marocains-de-swissleaks_4575995_4862750.html">"Plongée dans les noms marocains de SwissLeaks"</a>. <i>Le Monde</i> (in French). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180505071115/http://www.lemonde.fr/evasion-fiscale/article/2015/02/13/plongee-dans-les-noms-marocains-de-swissleaks_4575995_4862750.html">Archived</a> from the original on 2018-05-05<span class="reference-accessdate">. Retrieved <span class="nowrap">2018-05-04</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Le+Monde&rft.atitle=Plong%C3%A9e+dans+les+noms+marocains+de+SwissLeaks&rft.date=2015-02-13&rft.aulast=Benchemsi&rft.aufirst=Ahmed&rft_id=http%3A%2F%2Fwww.lemonde.fr%2Fevasion-fiscale%2Farticle%2F2015%2F02%2F13%2Fplongee-dans-les-noms-marocains-de-swissleaks_4575995_4862750.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-icij-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-icij_10-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.icij.org/project/swiss-leaks">"Swiss Leaks: Murky Cash Sheltered by Bank Secrecy"</a>. <i>International Consortium of Investigative Journalists</i>. 8 February 2015. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150210072002/http://www.icij.org/project/swiss-leaks">Archived</a> from the original on 2015-02-10<span class="reference-accessdate">. Retrieved <span class="nowrap">2015-02-09</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=International+Consortium+of+Investigative+Journalists&rft.atitle=Swiss+Leaks%3A+Murky+Cash+Sheltered+by+Bank+Secrecy&rft.date=2015-02-08&rft_id=http%3A%2F%2Fwww.icij.org%2Fproject%2Fswiss-leaks&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-:0-11"><span class="mw-cite-backlink">^ <a href="#cite_ref-:0_11-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:0_11-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://projects.icij.org/swiss-leaks/">"Swiss Leaks"</a>. <i>projects.icij.org</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180502114213/https://projects.icij.org/swiss-leaks/">Archived</a> from the original on 2018-05-02<span class="reference-accessdate">. Retrieved <span class="nowrap">2018-05-01</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=projects.icij.org&rft.atitle=Swiss+Leaks&rft_id=https%3A%2F%2Fprojects.icij.org%2Fswiss-leaks%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://projects.icij.org/swiss-leaks/people/">"People — Swiss Leaks"</a>. <i>projects.icij.org</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180501230534/https://projects.icij.org/swiss-leaks/people/">Archived</a> from the original on 2018-05-01<span class="reference-accessdate">. Retrieved <span class="nowrap">2018-05-01</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=projects.icij.org&rft.atitle=People+%E2%80%94+Swiss+Leaks&rft_id=https%3A%2F%2Fprojects.icij.org%2Fswiss-leaks%2Fpeople%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icij.org/investigations/swiss-leaks/explore-swiss-leaks-data/">"Explore the Swiss Leaks Data"</a>. <i>ICIJ</i>. 8 February 2015. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180502091026/https://www.icij.org/investigations/swiss-leaks/explore-swiss-leaks-data/">Archived</a> from the original on 2018-05-02<span class="reference-accessdate">. Retrieved <span class="nowrap">2023-03-06</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ICIJ&rft.atitle=Explore+the+Swiss+Leaks+Data&rft.date=2015-02-08&rft_id=https%3A%2F%2Fwww.icij.org%2Finvestigations%2Fswiss-leaks%2Fexplore-swiss-leaks-data%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFChoudhary2021" class="citation news cs1">Choudhary, Shrimi (2021-07-26). <a rel="nofollow" class="external text" href="https://www.business-standard.com/article/economy-policy/govt-detects-undisclosed-income-of-rs-20-078-crore-in-panama-leak-121072600771_1.html">"Govt detects undisclosed income of Rs 20,078 crore in Panama Leak"</a>. <i>Business Standard India</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20211004063500/https://www.business-standard.com/article/economy-policy/govt-detects-undisclosed-income-of-rs-20-078-crore-in-panama-leak-121072600771_1.html">Archived</a> from the original on 2021-10-04<span class="reference-accessdate">. Retrieved <span class="nowrap">2021-10-04</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Business+Standard+India&rft.atitle=Govt+detects+undisclosed+income+of+Rs+20%2C078+crore+in+Panama+Leak&rft.date=2021-07-26&rft.aulast=Choudhary&rft.aufirst=Shrimi&rft_id=https%3A%2F%2Fwww.business-standard.com%2Farticle%2Feconomy-policy%2Fgovt-detects-undisclosed-income-of-rs-20-078-crore-in-panama-leak-121072600771_1.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFChrisafisFarrell2015" class="citation web cs1">Chrisafis, Angelique; Farrell, Sean (2015-03-13). <a rel="nofollow" class="external text" href="https://www.theguardian.com/business/2015/mar/13/hsbc-swiss-private-bank-criminal-trial-request-france">"HSBC's Swiss private bank: French prosecutor formally requests trial"</a>. <i>The Guardian</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180502135917/https://www.theguardian.com/business/2015/mar/13/hsbc-swiss-private-bank-criminal-trial-request-france">Archived</a> from the original on 2018-05-02<span class="reference-accessdate">. Retrieved <span class="nowrap">2018-05-01</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Guardian&rft.atitle=HSBC%27s+Swiss+private+bank%3A+French+prosecutor+formally+requests+trial&rft.date=2015-03-13&rft.aulast=Chrisafis&rft.aufirst=Angelique&rft.au=Farrell%2C+Sean&rft_id=https%3A%2F%2Fwww.theguardian.com%2Fbusiness%2F2015%2Fmar%2F13%2Fhsbc-swiss-private-bank-criminal-trial-request-france&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.thelocal.fr/20171114/hsbc-to-pay-300-mn-euros-to-france-to-avoid-tax-fraud-trial">"HSBC to pay France €300million to avoid tax fraud trial"</a>. 2017-11-14. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180501230024/https://www.thelocal.fr/20171114/hsbc-to-pay-300-mn-euros-to-france-to-avoid-tax-fraud-trial">Archived</a> from the original on 2018-05-01<span class="reference-accessdate">. Retrieved <span class="nowrap">2018-05-01</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=HSBC+to+pay+France+%E2%82%AC300million+to+avoid+tax+fraud+trial&rft.date=2017-11-14&rft_id=https%3A%2F%2Fwww.thelocal.fr%2F20171114%2Fhsbc-to-pay-300-mn-euros-to-france-to-avoid-tax-fraud-trial&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.bbc.com/news/uk-31517545">"Daily Telegraph's Peter Oborne urges HSBC coverage review"</a>. <i>BBC News</i>. 18 February 2015. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150220135838/http://www.bbc.com/news/uk-31517545">Archived</a> from the original on 20 February 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">18 February</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=BBC+News&rft.atitle=Daily+Telegraph%27s+Peter+Oborne+urges+HSBC+coverage+review&rft.date=2015-02-18&rft_id=https%3A%2F%2Fwww.bbc.com%2Fnews%2Fuk-31517545&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFOborne2015" class="citation web cs1">Oborne, Peter (17 February 2015). <a rel="nofollow" class="external text" href="https://www.opendemocracy.net/ourkingdom/peter-oborne/why-i-have-resigned-from-telegraph">"Why I have resigned from the Telegraph"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160210130853/https://www.opendemocracy.net/ourkingdom/peter-oborne/why-i-have-resigned-from-telegraph">Archived</a> from the original on 10 February 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">17 February</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Why+I+have+resigned+from+the+Telegraph&rft.date=2015-02-17&rft.aulast=Oborne&rft.aufirst=Peter&rft_id=https%3A%2F%2Fwww.opendemocracy.net%2Fourkingdom%2Fpeter-oborne%2Fwhy-i-have-resigned-from-telegraph&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> <li id="cite_note-Whitaker_08.02.2015-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-Whitaker_08.02.2015_19-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWhitaker2015" class="citation news cs1"><a href="/wiki/Bill_Whitaker_(journalist)" title="Bill Whitaker (journalist)">Whitaker, Bill</a> (8 February 2015). <a rel="nofollow" class="external text" href="http://www.cbsnews.com/news/hsbc-swiss-leaks-investigation-60-minutes/">"The Swiss Leaks"</a>. <i>60 Minutes</i>. CBS. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150306083216/http://www.cbsnews.com/news/hsbc-swiss-leaks-investigation-60-minutes/">Archived</a> from the original on 6 March 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">3 March</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=60+Minutes&rft.atitle=The+Swiss+Leaks&rft.date=2015-02-08&rft.aulast=Whitaker&rft.aufirst=Bill&rft_id=http%3A%2F%2Fwww.cbsnews.com%2Fnews%2Fhsbc-swiss-leaks-investigation-60-minutes%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ASwiss+Leaks" class="Z3988"></span></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Swiss_Leaks&action=edit&section=10" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/International_Consortium_of_Investigative_Journalists" title="International Consortium of Investigative Journalists">International Consortium of Investigative Journalists</a>: <a rel="nofollow" class="external text" href="http://www.icij.org/project/swiss-leaks/">"Swiss Leaks: Murky Cash Sheltered by Bank Secrecy"</a></li> <li><i>Guardian</i>: <a rel="nofollow" class="external text" href="https://www.theguardian.com/business/2015/feb/08/hsbc-files-expose-swiss-bank-clients-dodge-taxes-hide-millions">"HSBC files show how Swiss bank helped clients dodge taxes and hide millions"</a></li> <li>Daniel Glaus (<i>SonntagsZeitung</i>/<i>Tages-Anzeiger</i>) <a rel="nofollow" class="external text" href="http://www.swissleaks.net/bin-ladens-golden-chain/">"Bin Laden's 'Golden Chain'"</a> –  an article on clients of HSBC with alleged connections to Al-Qaeda</li> <li><i>EurActiv</i>: <a rel="nofollow" class="external text" href="http://www.euractiv.com/sections/development-policy/swiss-leaks-catastrophic-african-economies-312035">"'Swiss Leaks' catastrophic for African economies"</a></li> <li><i>New York Times</i>: <a rel="nofollow" class="external text" href="https://dealbook.nytimes.com/2015/02/18/geneva-prosecutors-open-inquiry-into-hsbc-swiss-unit/">"Swiss Prosecutors Search Offices of HSBC Unit"</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output 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//upload.wikimedia.org/wikipedia/commons/thumb/3/3d/HSBC_%E6%BB%99%E8%B1%90_%28logo_only%29.svg/42px-HSBC_%E6%BB%99%E8%B1%90_%28logo_only%29.svg.png 2x" data-file-width="88" data-file-height="44" /></a></span> <a href="/wiki/HSBC" title="HSBC"><span class="tmp-color" style="color:#FFFFFF">HSBC</span></a></div></th></tr><tr><th scope="row" class="navbox-group" style="background:#DB0011; color:#FFFFFF;width:1%">Origin</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/HSBC_(Hong_Kong)" title="HSBC (Hong Kong)">The Hongkong and Shanghai Banking Corporation</a></li></ul> </div></td><td class="noviewer navbox-image" rowspan="9" style="width:1px;padding:0 0 0 2px"><div><span typeof="mw:File"><a href="/wiki/File:HSBC_logo_(2018).svg" class="mw-file-description" title="The logo of HSBC"><img alt="The logo of HSBC" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/HSBC_logo_%282018%29.svg/150px-HSBC_logo_%282018%29.svg.png" decoding="async" width="150" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/HSBC_logo_%282018%29.svg/225px-HSBC_logo_%282018%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/aa/HSBC_logo_%282018%29.svg/300px-HSBC_logo_%282018%29.svg.png 2x" data-file-width="512" data-file-height="138" /></a></span></div></td></tr><tr><th scope="row" class="navbox-group" style="background:#DB0011; color:#FFFFFF;width:1%">Board of directors</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Kathleen_L._Casey" title="Kathleen L. Casey">Kathleen Casey</a></li> <li><a href="/wiki/Laura_Cha" title="Laura Cha">Laura Cha</a></li> <li><a href="/wiki/Henri_de_Castries" title="Henri de Castries">Henri de Castries</a></li> <li><a href="/wiki/Jonathan_Evans,_Baron_Evans_of_Weardale" title="Jonathan Evans, Baron Evans of Weardale">Jonathan Evans</a></li> <li><a href="/wiki/David_Nish_(businessman)" title="David Nish (businessman)">David Nish</a></li> <li><a href="/wiki/Noel_Quinn" title="Noel Quinn">Noel Quinn</a></li> <li><a href="/wiki/Mark_Tucker_(business)" title="Mark Tucker (business)">Mark Tucker</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="background:#DB0011; color:#FFFFFF;width:1%">Brands</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/HSBC_Expat" title="HSBC Expat">HSBC Expat</a></li> <li><a href="/wiki/HSBC_InvestDirect" title="HSBC InvestDirect">HSBC InvestDirect</a></li> <li><a href="/wiki/HSBC#HSBC_Premier" title="HSBC">HSBC Premier</a></li> <li><a href="/wiki/HSBC_Private_Bank" title="HSBC Private Bank">HSBC Private Bank</a></li> <li><a href="/wiki/PayMe" title="PayMe">PayMe</a></li> <li><a href="/wiki/HSBC_Bank_Argentina#Proa" title="HSBC Bank Argentina">Proa</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="background:#DB0011; color:#FFFFFF;width:1%">Principal local banks</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/HSBC_Bank_Argentina" title="HSBC Bank Argentina">Argentina</a></li> <li><a href="/wiki/HSBC_Bank_Australia" title="HSBC Bank Australia">Australia</a></li> <li><a href="/wiki/HSBC_Bank_(China)" title="HSBC Bank (China)">Mainland China</a></li> <li><a href="/wiki/HSBC_Bank_Egypt" title="HSBC Bank Egypt">Egypt</a></li> <li><a href="/wiki/HSBC_Continental_Europe" title="HSBC Continental Europe">Continental Europe</a></li> <li><a href="/wiki/HSBC_Trinkaus" title="HSBC Trinkaus">Germany</a></li> <li><a href="/wiki/HSBC_(Hong_Kong)" title="HSBC (Hong Kong)">Hong Kong</a></li> <li><a href="/wiki/HSBC_Bank_India" title="HSBC Bank India">India</a></li> <li><a href="/wiki/HSBC_Bank_Malaysia" title="HSBC Bank Malaysia">Malaysia</a></li> <li><a href="/wiki/HSBC_Bank_Malta" title="HSBC Bank Malta">Malta</a></li> <li><a href="/wiki/HSBC_Bank_Middle_East" title="HSBC Bank Middle East">Middle East</a></li> <li><a href="/wiki/HSBC_Mexico" class="mw-redirect" title="HSBC Mexico">Mexico</a></li> <li><a href="/wiki/HSBC_Bank_Polska" title="HSBC Bank Polska">Poland</a></li> <li><a href="/wiki/SABB_(Saudi_bank)" class="mw-redirect" title="SABB (Saudi bank)">Saudi Arabia</a></li> <li><a href="/wiki/HSBC_Sri_Lanka" title="HSBC Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/HSBC_Bank_(Taiwan)" title="HSBC Bank (Taiwan)">Taiwan</a></li> <li><a href="/wiki/HSBC_Bank_(Turkey)" title="HSBC Bank (Turkey)">Turkey</a></li> <li><a href="/wiki/HSBC_Bank_(Europe)" class="mw-redirect" title="HSBC Bank (Europe)">United Kingdom</a></li> <li><a href="/wiki/HSBC_Bank_USA" title="HSBC Bank USA">United States</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="background:#DB0011; color:#FFFFFF;width:1%">Subsidiary banks</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/First_Direct" title="First Direct">First Direct (UK)</a></li> <li><a href="/wiki/Hang_Seng_Bank" title="Hang Seng Bank">Hang Seng Bank (Hong Kong)</a> (63.04%)</li> <li><a href="/wiki/M%26S_Bank" title="M&S Bank">M&S Bank (UK)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="background:#DB0011; color:#FFFFFF;width:1%">Minority stakes and JVs</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bank_of_Communications" title="Bank of Communications">Bank of Communications</a> (19%)</li> <li><a href="/wiki/Canara_HSBC_Life_Insurance" title="Canara HSBC Life Insurance">Canara HSBC Life Insurance</a> (26%)</li> <li><a href="/wiki/HSBC_Saudi_Arabia" title="HSBC Saudi Arabia">HSBC Saudi Arabia</a> (60%)</li> <li><a href="/wiki/SABB_(Saudi_bank)" class="mw-redirect" title="SABB (Saudi bank)">SABB</a> (40%)</li> <li><a href="/wiki/Techcombank" title="Techcombank">Techcombank</a> (15%)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="background:#DB0011; color:#FFFFFF;width:1%">Predecessor companies</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bank_of_British_Columbia" title="Bank of British Columbia">Bank of British Columbia</a></li> <li><a href="/wiki/Barclays_Bank_Canada" title="Barclays Bank Canada">Barclays Bank Canada</a></li> <li><a href="/wiki/Beneficial_Corporation" title="Beneficial Corporation">Beneficial</a></li> <li><a href="/wiki/Continental_Bank_of_Canada" title="Continental Bank of Canada">Continental Bank of Canada</a></li> <li><a href="/wiki/Cr%C3%A9dit_Commercial_de_France" title="Crédit Commercial de France">Crédit Commercial de France</a></li> <li><a href="/wiki/Greenwich_Savings_Bank" title="Greenwich Savings Bank">Greenwich Savings Bank</a></li> <li><a href="/wiki/Grupo_Banistmo" title="Grupo Banistmo">Grupo Banistmo</a></li> <li><a href="/wiki/HSBC_Guyerzeller_Bank" title="HSBC Guyerzeller Bank">Guyerzeller</a></li> <li><a href="/wiki/HSBC_Finance" title="HSBC Finance">Household</a></li> <li><a href="/wiki/Imperial_Bank_of_Persia" title="Imperial Bank of Persia">Imperial Bank of Persia</a></li> <li><a href="/wiki/Lloyds_Bank_Canada" title="Lloyds Bank Canada">Lloyds Bank Canada</a></li> <li><a href="/wiki/Marine_Midland_Bank" title="Marine Midland Bank">Marine Midland Bank</a></li> <li><a href="/wiki/Midland_Bank" title="Midland Bank">Midland Bank</a></li> <li><a href="/wiki/Republic_New_York" title="Republic New York">Republic New York</a></li> <li><a href="/wiki/Samuel_Montagu_%26_Co." title="Samuel Montagu & Co.">Samuel Montagu & Co.</a></li> <li><a href="/wiki/Williamsburgh_Savings_Bank" title="Williamsburgh Savings Bank">Williamsburgh Savings Bank</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="background:#DB0011; color:#FFFFFF;width:1%">Former subsidiaries</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Charterhouse_Capital_Partners" title="Charterhouse Capital Partners">Charterhouse Capital Partners</a></li> <li><a href="/wiki/HSBC_Bank_Brazil" class="mw-redirect" title="HSBC Bank Brazil">HSBC Bank Brazil</a></li> <li><a href="/wiki/HSBC_Bank_Canada" title="HSBC Bank Canada">HSBC Bank Canada</a></li> <li><a href="/wiki/HSBC_Bank_Panama" title="HSBC Bank Panama">HSBC Bank Panama</a></li> <li><a href="/wiki/Eversholt_Rail_Group" title="Eversholt Rail Group">HSBC Rail</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="background:#DB0011; color:#FFFFFF;width:1%">Scandals</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Libor_scandal" title="Libor scandal">Libor scandal</a></li> <li><a class="mw-selflink selflink">Swiss Leaks</a></li> <li><a href="/wiki/HSBC#Controversies" title="HSBC">more</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="3" style="background:#DB0011; 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