switzerland bank
 

anyone can recommend a good Swiss bank which gives me access to my money via the Internet and a Visa card. also, can anyone tell me what tax evasion really is ? I know tax evasion is not a law in Switzerland but I have a specific case.

If I own and operate my company in country A but all my clients are in country B and they pay me via wire directly to my Swiss account, is that tax evasion ? :)

You can try Credit Suisse

In your question, I'm assuming that the swiss bank is country C. You will not be evading taxes until you bring the money back into country A to spend it, and you don't declare it as income. Plus there is the EU VAT issue.