This article discusses some issues that arise in the course of international cooperation in the field of criminal-law protection of banking secrecy. We examine the existing normative legal acts of the Russian Federation and of foreign countries, international treaties in the field of protection of confidential information. Legal analysis is provided of the main provisions of the legal acts in the area of banking secrecy protection, some conclusions regarding the applicability of international law within the domestic legal framework are made. Particular attention is given to the dynamics of the foreign legislation in the field of the protection of banking secrecy. The question about the possibility of using the US law «Foreign Account Tax Compliance Act» in Russia is discussed.
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