In most major international fraud cases, the money trail will eventually pass through or reach Switzerland, Liechtenstein or similar jurisdictions. This tends to be where the trail goes cold. A significant feature of such jurisdictions, which makes them so attractive to fraudsters, is their stringent protection of financial confidentiality and banking secrecy.
This in turn precludes claimants from obtaining any meaningful disclosure of documents or, indeed, any information that assists in the tracing of assets or information that supports their claims.
