The various Non-Prosecution Agreements signed between Swiss banks and the US Department of Justice (DoJ) exposes the range of services that Swiss institutions offered to US customers. Whether within the bank itself or in collaboration with external asset managers or involving specialists on legal matters, the processes all aimed at disguising the real ownership of assets. The structures were domiciled in various jurisdictions such as Panama, Lichtenstein, Bahamas, etc.

The Agefi comments on a number of banks and their practices.