專題探討>OBU境外公司
2013 G20會議中與租稅天堂相關內容整理
1.G20會議中所提之稅基侵蝕與獲利轉移問題，是指在國際投資，安排架構雙邊租稅協定時，有關〝實體營運〞與〝當地所得〞認定問題的探討。這部分屬於〝中岸〞公司的操作與運用，譬如常見的註冊地：愛爾蘭、盧森堡、英國、新加坡、香港等。*香港非租稅天堂：
未來，境外公司的運用應該會逐步走向〝離岸公司與中岸公司〞的結合規劃。
2. 對反洗錢反恐怖主義金融 (AML/CFT）的加強監管，導致透過境外公司在海外銀行開戶愈來愈難（銀行要求揭露與提供帳戶營運目的的資料）。
以下中譯僅供參考。
20. In the tax area, we welcome the OECD report on addressing base erosion and profit shifting and acknowledge that an important part of fiscal sustainability is securing our revenue bases. We are determined to develop measures to address base erosion and profit shifting, take necessary collective actions and look forward to the comprehensive action plan the OECD will present to us in July. We strongly encourage all jurisdictions to sign the Multilateral Convention on Mutual Administrative Assistance. We encourage the Global Forum on Transparency and Exchange of Information to continue to make rapid progress in assessing and monitoring on a continuous basis the implementation of the international standard on information exchange and look forward to the progress report by April 2013. We reiterate our commitment to extending the practice of automatic exchange of information, as appropriate, and commend the progress made recently in this area. We support the OECD analysis for multilateral implementation in that domain.
在稅賦部分，我們欣然接受OECD有關於處理稅基侵蝕與獲利轉移問題，以及對於鞏固稅基是財政支撐要素的認知等相關報告內容。我們已決定要研擬措施來處理稅基侵蝕與獲利轉移問題，採取必要措施要期盼OECD於7月提出全面性的行動計畫。我們強烈鼓勵所有管轄國簽屬共同協助行政公約。我們鼓勵資訊交換透明化全球論壇來繼續加快進行監控，也期待2013年4月的進度報告。我們重申對擴展自動交換資訊的使命，並酌情實踐承諾。我們支持OECD多邊執行的分析。
21. We reiterate our commitments and encourage the FATF to continue to pursue all its objectives, and notably to continue identifying and monitoring high-risk jurisdictions with strategic Anti-Money Laundering/Counter-Terrorist Financing (AML/CFT) deficiencies. We look forward to the completion in 2013 of the revision of the FATF assessment process and support ongoing FATF work, including on identification of beneficial owners of corporate vehicles.
我們重申我們的承諾，並鼓勵FATF繼續追求其各項目標，並值得注意的是，繼續查明和監測高危險地區的戰略反洗錢反恐怖主義金融 (AML/CFT）效率不彰之處。我們期待著在 2013 年完成FTAF評估過程的修定和支援正在進行的FATF工作，包括公司實質所有人的辨識。
22. In the prudential area we call for further progress within the FSB to encourage increased adherence to international regulatory and supervisory cooperation and information exchange standards.
在遵循地區 我們呼籲在FSB更多的進展 以鼓勵更堅守國際規約，監控合作與資訊交換標準。
*FSB （Financial Stability Board 金融穩定委員會）