HEC-Ecole de gestion de l'Université de Liège
HEC-Ecole de gestion de l'Université de Liège

Les normes de transparence bancaire et l'impact sur la vie privée des particuliers : Cas pratique des métiers de private banker et Wealth Manager

Gaspard, Anne ULiège
Promotor(s) : Philippe, Denis-Emmanuel ULiège
Date of defense : 22-Jun-2017/27-Jun-2017 • Permalink :
Title : Les normes de transparence bancaire et l'impact sur la vie privée des particuliers : Cas pratique des métiers de private banker et Wealth Manager
Author : Gaspard, Anne ULiège
Date of defense  : 22-Jun-2017/27-Jun-2017
Advisor(s) : Philippe, Denis-Emmanuel ULiège
Committee's member(s) : Bonesire, Thomas ULiège
Laguesse, Gilles 
Language : French
Number of pages : 107
Keywords : [fr] Secret bancaire, transparence fiscale, vie privée, échange automatique d'informations
Discipline(s) : Business & economic sciences > Finance
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Banking and Asset Management
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège


[en] Executive summary
Nowadays, our banking system is impacted by a lot of financial crisis which are the starting point of instability and social troubles. Moreover, the globalization on financial markets has allowed investors to benefit of a large choice of financial products and to choose the least tax way. Lots of cases of tax evasion have been revealed in the news. This issue is due to the divergence relating to tax rates which prompted taxpayers to avoid, legally or illegally, their tax burdens.
More and more states were forced to adapt their national regulation reflecting the international context. They questioned the effectiveness of the financial market and the weakening of the economy. The border between legality and illegality is getting thinner. In order to set up a policy against tax evasion and fraud, a strengthened collaboration among all nations was to be established. They made up a mechanism to automatically exchange information about taxpayers among signatory countries. Another problem due to financial crisis impacts security relative on banking information. These mechanisms impacted the conception of privacy through different kinds of risks relative to transmissions, national regulations or new business relating to private data.
An increasing transparency is also an opportunity to further protect investors. Extreme transparency seems to be impossible. Yet, a bilateral collaboration between financial institutions and tax administration could be used as a mean to eliminate the last forms of banking secrecy. This banking secrecy generates an adversarial debate. On one hand it protects personal data and on the other hand it leads to different forms of misuse as tax fraud and evasion.
Where is the limit to avoid the counterproductive of transparency standards? In this advanced technology context, can we still talk about privacy or is banking transparency, a definite future for our system?
Keywords: fiscal transparency, tax evasion, banking secrecy, privacy



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  • Gaspard, Anne ULiège Université de Liège > Master sc. gest., à fin.


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