Banking confidentiality : a review of current and proposed legislation relating to onshore banking

Abstract

The purpose of this dissertation is to review the legislation in Malta, directly or indirectly related to the notion of banking secrecy. It does not claim to be exhaustive, it merely attempts at giving a general overview of the regime. The dissertation was originally also planned to include a discussion of the Acts of Parliament as published and also a comparison of the published version with the original proposals put forward in the Bills, however, an unexpected delay in the passing of the Bills through Parliament and the publication of the same has made it necessary to limit myself to the proposed Bills. The cut-off date for the collection of information was 25 July 1994. In the light of the above, this dissertation might prove to be useful background information to anyone who may wish to embark on what would no doubt, be an interesting study of the Acts.