Switzerland needs to do more to be transparent of the people who are holding large sums of money in their banks. I know there is probably security risks in divulging such information, but if people were playing by the rules, they would not need extra security. The banks are really hurting many economies by allowing such greediness to persist.
Budgets are tight all around the world. Governments struggle to provide essential services. One of the reason for this is money help in offshore nations. These so called tax havens are partly responsible fir inadequate revenue collection. The lack of transparency also potentially pose security concerns as these countries might be conducting the banking services of agents opposed to the security interest of the UN.
The United States should leave the Banking in Switzerland alone because if they will go into investigations and trying to figure out more, it might hurt and cause economic disasters. Many rich billionaires have their money saved up in the Swiss Banks, and it is the only bank in the world with no surveillance, which is good for the rich.
The United Nations serves as a forum for countries to engage in conversations on various issues. However, it should not be a lawmaking body for issues of international law. If enough nations of the world take issue with Switzerland's banking practices, it would be fully within their power to use diplomatic tools to come to a consensus about the appropriate levels of secrecy in Swiss banks.
I do not believe the United Nations should do something in regards to the secrecy surrounding banking in Switzerland. I believe it is unfair for governments to target Swiss banks simply because they offer a service people want and guarantee privacy with that service as well. Governments should have the right to go through banking documents and I believe the United Nations should leave Swiss banks alone.