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11 | (2) |
Introduction |
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13 | (14) |
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Chapter 1 Swiss Banking Secrecy: Its Origins, Foundations and Legal Implications |
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27 | (50) |
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1.1 The Swiss Banking System: A Historical and Contemporary Perspective |
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29 | (11) |
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1.1.1 The Historical Foundations of Swiss Banking |
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29 | (6) |
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1.1.2 Overview and Structure of the Contemporary Swiss Banking Sector |
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35 | (5) |
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1.2 The Concept and the Customary and Legal Foundations of Swiss Banking Secrecy |
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40 | (12) |
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1.2.1 Banking Secrecy in the United States |
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43 | (2) |
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1.2.2 Protection of Banking Secrecy in Swiss Law |
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45 | (1) |
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1.2.2.1 Swiss Constitution |
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45 | (1) |
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1.2.2.2 Internal Bank Laws and Code of Conduct |
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45 | (1) |
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45 | (1) |
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1.2.2.4 Swiss Civil Code and Swiss Code of Obligations |
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46 | (1) |
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1.2.2.5 Swiss Criminal Code |
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47 | (1) |
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1.2.2.6 Federal Act on Banks and Savings Banks (Banking Act) of 1934 |
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48 | (4) |
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1.3 Limits of Swiss Banking Secrecy Under Domestic and International Law |
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52 | (3) |
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1.4 The Debate on the Origins of Swiss Banking Secrecy and the Role of the Conflict with the US |
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55 | (13) |
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1.5 Banking Secrecy and the Swiss Public Opinion |
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68 | (1) |
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1.6 The Numbered (Anonymous) Accounts Controversy |
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69 | (2) |
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1.7 Evaluation of the Role of Banking Secrecy in the Rise of the Swiss Financial Center |
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71 | (2) |
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73 | (4) |
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Chapter 2 Swiss Banking During World War II: The First Major Conflict with the United States |
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77 | (60) |
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2.1 The Role of Swiss Banks in Gold Transactions with the Reichsbank |
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80 | (3) |
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2.2 U.S. and Allied Measures to Restrict German Economic and Financial Expansion: The Swiss Connection |
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83 | (9) |
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2.2.1 Swiss Assets in the United States: U.S. Freezing Order, Suspicion and Criticism with Respect to the Conduct of Swiss Banks |
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83 | (4) |
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87 | (1) |
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2.2.3 London Declaration of January 5, 1943 |
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87 | (1) |
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2.2.4 Declaration on Gold Purchases of February 22, 1944 |
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88 | (1) |
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2.2.5 The Safehaven Program and Bretton Woods Resolution No. VI |
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89 | (3) |
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2.3 Escalation of Pressure: Negotiations and Impositions |
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92 | (5) |
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2.3.1 The Currie Agreement |
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92 | (2) |
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2.3.2 Allied Control Councils Vesting Decree: Public Law No. 5 |
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94 | (1) |
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95 | (2) |
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2.4 The Washington Accord |
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97 | (22) |
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2.4.1 The Issue of Looted Gold During Washington Negotiations |
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99 | (6) |
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2.4.2 The Provisions of the Washington Accord |
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105 | (2) |
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2.4.3 Fulfillment of the Washington Accord |
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107 | (9) |
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2.4.4 U.S.-Swiss Sentiments in the Aftermath of the Washington Accord |
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116 | (3) |
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2.5 The Evaluation of Swiss Conduct During World War II in the Context of International Law: Legalism versus Morality |
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119 | (4) |
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2.6 The Final Act: The Interhandel Case |
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123 | (7) |
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130 | (7) |
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Chapter 3 The Conflict Over Holocaust-Related Claims in the 1990s |
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137 | (88) |
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3.1 Cold War Era Efforts to Resolve the Issue of Holocaust-Related Claims |
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140 | (12) |
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3.1.1 Overview of Holocaust Compensation Efforts Before 1996 |
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140 | (4) |
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144 | (2) |
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3.1.3 The Role of the Holocaust in the United States |
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146 | (1) |
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3.1.4 Efforts to Setde the Dormant Accounts and Heirless Assets Issue Before the 1990s Conflict |
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147 | (5) |
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3.2 The Development of the Conflict |
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152 | (47) |
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3.2.1 The Initial Stage: Involvement of Jewish Organizations and the U.S. Congress |
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152 | (5) |
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3.2.2 Independent Committee of Eminent Persons-Volcker Commission |
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157 | (3) |
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160 | (6) |
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3.2.4 The Bergier Commission |
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166 | (2) |
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168 | (2) |
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3.2.6 Diplomatic Blunders and the Holocaust Fund |
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170 | (2) |
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3.2.7 The Eizenstat Report and the Involvement of the U.S. Government |
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172 | (4) |
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3.2.8 Swiss Reaction to the Eizenstat Report |
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176 | (2) |
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3.2.9 Holocaust Victims' Gold |
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178 | (6) |
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3.2.10 Financial Sanctions |
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184 | (7) |
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3.2.11 The Involvement of the U.S. State Department: Mediation of the Settlement |
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191 | (3) |
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194 | (2) |
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3.2.13 The Political Power Game |
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196 | (3) |
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3.3 Holocaust Litigation: Its Distinctive Features and Historical Legacy |
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199 | (8) |
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3.3.1 A Hybrid Legal Framework |
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200 | (1) |
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3.3.2 The United States as Jurisdiction |
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201 | (1) |
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3.3.3 Litigation and Banking Secrecy |
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201 | (1) |
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3.3.4 The Role of the Judge in Class Actions |
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202 | (1) |
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3.3.5 The Historical Legacy of Holocaust Litigation |
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203 | (2) |
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3.3.6 International Legacy |
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205 | (2) |
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3.4 Silent Bystander, Willing Accomplice or Righteous Neutral: The Role of Switzerland During World War II in the Light of the Conflict |
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207 | (6) |
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3.5 The Debate on the Moral Ambiguity and Validity of Holocaust Restitution: How Legitimate Was the Final Outcome of the Conflict? |
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213 | (5) |
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218 | (7) |
Concluding Remarks |
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225 | (12) |
Summary |
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237 | (2) |
Bibliography |
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239 | (18) |
Index of Names |
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257 | |