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Italians who want to stash their riches out of reach of tax collectors might familiarize themselves with a restaurant on the Via della Posta in the Swiss town of Locarno, about 6 miles from the Italian border. One floor above Ristorante Pasta e Ravioli is the office of safe-deposit-box company Gestisafe, whose website boasts that it can offer “a service comparable to a bank but free from the stringent rules governing the sector.”