Dangerous Orphans (1985)

Three orphaned boys - O'Malley, Rossi and Moir - become blood brothers. When they grow up, they plot revenge on the crooks who got away with shooting O'Malley's father. The crooks are doing very nicely importing heroin and laundering money. The boys begin by killing one of the crooks, stealing his indentification and cleaning out the guy's Swiss bank account. But their revenge does not stop here... And the American end of the operation is getting very curious.