The purpose of this article is not to provide a detailed explanation of the secrecy and confidentiality laws of Middle Eastern countries. Such an exercise would require extensive efforts and research culminating in a voluminous work. Instead, general remarks are made on bank secrecy only to whet the appetite for discussion; focusing on the practical side of the subject.
Dr. Fath E. Abdalla El-Sheikh, Middle East, 14 Penn St. Int'l L. Rev. 577 (1996).