{"version":"1.0","provider_name":"EU Tax Observatory","provider_url":"https:\/\/taxobservatory.world\/es\/","author_name":"Sarah Godar","author_url":"https:\/\/taxobservatory.world\/es\/author\/sarah-godar\/","title":"Tax evasion and Swiss bank deposits","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"P0ZyebJ5B5\"><a href=\"https:\/\/taxobservatory.world\/es\/repository\/tax-evasion-and-swiss-bank-deposits\/\">Tax evasion and Swiss bank deposits<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/taxobservatory.world\/es\/repository\/tax-evasion-and-swiss-bank-deposits\/embed\/#?secret=P0ZyebJ5B5\" width=\"600\" height=\"338\" title=\"&#8220;Tax evasion and Swiss bank deposits&#8221; &#8212; EU Tax Observatory\" data-secret=\"P0ZyebJ5B5\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/taxobservatory.world\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Bank deposits in offshore financial centres may be used to evade taxes on interest income. Johannesen evaluates the effects of the EU Savings Directive adopted in 2005 to limit the scope for this type of tax evasion. Read the EU Tax Observatory's literature summary!","thumbnail_url":"https:\/\/taxobservatory.world\/www-site\/uploads\/2021\/05\/Johannesen-2014.png"}