The Swiss government’s attempt to reach a landmark legal resolution of the country’s bitter tax dispute with the US has failed, after the lower house of the Swiss parliament voted down the government’s bill for a second time.

瑞士政府试图与美国就激烈的税务争端达成一项具有里程碑意义的法律解决方案，但由于瑞士议会下院再次投票否决了政府议案，瑞士政府的这一努力宣告失败。

The bill would have allowed Swiss banks to circumvent strict bank secrecy laws and hand over business records to American authorities, paving the way for them to agree individual settlements for their role in helping wealthy Americans evade taxes.

如获得通过，该议案本可让瑞士银行得以规避严格的银行保密法律，向美国当局提交业务记录，从而为它们在帮助美国富人逃税一事上与美国达成单独和解铺平道路。

The rejection raises the possibility that the US will take further action against Swiss banks – an outcome the Swiss government and financial sector are desperate to avoid. The US authorities have already claimed one scalp, after Wegelin, Switzerland’s oldest bank, had to close after it was indicted last year for helping Americans evade taxes.

议案遭否决意味着，美国可能会对瑞士银行采取进一步行动，而这一结果是瑞士政府和金融业急于避免的。美国当局之前已取得了一个“开门红”——由于被指控帮助美国人逃税，瑞士最古老的银行Wegelin去年被迫关门。

Despite a last-ditch effort by Swiss finance minister Eveline Widmer-Schlumpf to save the proposal, the lower house of parliament yesterday voted by 123 to 63 not to debate it, meaning that the bill is now dead.

尽管瑞士财政部长伊芙琳•威德默-施隆普夫(Eveline Widmer-Schlumpf)尽了最后的努力来挽救该议案，但瑞士议会下院昨天还是以123票对63票决定不就该议案展开辩论，这意味着该议案现已失效。

The bill came in for heavy criticism from Swiss lawmakers, both because the Swiss government has been attempting – under US pressure – to rush the measure through the parliament, and because the details of the settlements that banks will have to agree with the US have not been divulged.

该议案招致瑞士议员的强烈批评，原因有两点。一方面，瑞士政府在美国压力下一直急于让议会通过该议案；另一方面，银行与美国达成和解的详细条件未被透露。

Lawmakers have suggested that the total cost of such settlements for the Swiss financial sector could reach SFr10bn.

有议员表示，为达成此类和解，瑞士金融业可能将付出总计100亿瑞士法郎的代价。

The Swiss Bankers Association said that it “regretted” the failure of the law, adding that it would have been “the best way . . . to draw a line under the past”.

瑞士银行家协会(Swiss Bankers Association)对议案未能通过表示“遗憾”，并补充称这本来会是“与过去划清界限的最佳方式”。

The group added: “Switzerland must not take the risk of a further indictment of a bank lightly.”

该协会表示：“瑞士千万不能再轻易让另一家银行成为被告了。”

However, the conservative Swiss People’s party, which has long rejected any sidestepping of Swiss bank secrecy rules, said that it welcomed the fact that Switzerland’s laws had not been circumvented.

然而，一直反对规避瑞士银行保密法规的保守党派瑞士人民党(Swiss People’s Party)表示，很高兴看到瑞士的法律没有被绕开。

“It is now up to the government and the banks to find a pragmatic solution,” a spokeswoman said.

一位女发言人表示：“现在，政府和银行应当寻找到一个务实的解决方案。”

In an attempt to ward off any further US action, the parliament yesterday passed a so-called “explanation”, a statement which that both recognises the urgent need to resolve the dispute and also calls on the Swiss government to take all possible steps to enable the banks to comply with US demands.

为防止美国进一步采取行动，瑞士议会昨天通过了所谓的“解释”声明。这份声明承认解决纠纷是当务之急，并呼吁瑞士政府采取一切可能措施，帮助银行遵守美国的要求。

Proponents hope the gesture will convince the US of Switzerland’s intention to find a resolution to the tax spat. However, its chances of success are unclear. “The explanation has no legal significance whatsoever,” said Peter V Kunz, professor of business law at the university of Bern. “It is merely a measure to give the government political cover.”

支持者希望，这一姿态能让美国相信瑞士有意愿找到税务纠纷的解决方案。但这能否成功还是个未知数。“这项解释毫无法律意义可言，”伯尔尼大学(University of Bern)商业法教授彼得•V•昆茨(Peter V Kunz)表示，“这只是给政府打政治掩护罢了。”

The government could now allow banks individually to provide information to the US. However, Prof Kunz said that – unlike the government’s favoured solution – this approach would be susceptible to legal challenges from bank employees and from third parties who did not want their details to be provided to the US authorities.

现在，瑞士政府可以允许各家银行单独向美国提供信息。但昆茨教授认为，与政府的首选方案不同，这一做法很容易遭到银行员工和不希望将资料提供给美国当局的第三方的法律挑战。

“From the US’s perspective, this would mean that – in the best case – the transmission of data could be delayed by up to two years as cases work their way through the Swiss legal system. In the worst case the US would get nothing,” Prof Kunz said.

昆茨教授称：“从美国的角度看，这将意味着，在最好的情况下，随着瑞士法律体系对案件的处理取得进展，资料的移交可能将拖延至多两年时间；在最坏的情况下，美国将一无所获。”