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Séparation
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Severance, английский
- A settlement received after being released from a corporation. in the context of corporate governance, an agreement that assures high-level executives of their postions or some compensation and are not contingent upon a change in control.
- Separation payment
- Separation payment an additional payment (other than salary) given to an employee when employment termination occurs
- A severance package refers to the total compensation package that an employee is offered after a dismissal without adequate notice or cause. the proposal can involve a lump sum payment, salary continuance, benefits continuance, a period of working notice, or a combination of thereof (among other things).
Bank secrecy, английский
In most countries one of the terms of the relationshipbetween banker and customer is that the banker will keep the customer’saffairs secret. staff members are normally required to sign a declaration ofsecrecy as regards the business of the banks. where numbered accounts areused their purpose is to limit the number of persons who know the identityof the client. in certain countries (e.g. switzerland and the caymanislands) specific legislation makes breaches of bank secrecy subject tocriminal law sanctions. however, in all legal systems (includingswitzerland) there are specific cases where the duty of secrecy of a bankeris discharged, e.g. where fraud, money laundering and narcotics areinvolved. the exchange of information clause contained in most tax treatiesmay enable the tax administration of one treaty country to obtaininformation concerning bank accounts which its residents have in the othercountry.
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