2014 G20財長會議摘要

OECD發布了一分最新的全球自動交換資訊準則

13/02/2014-世界各國與各管轄區，境外避稅始終是一個嚴重的問題，大量的基金藏匿海外，納稅人規避在自己國家的租稅義務

為了回應G20會員國領袖為了加強反擊逃漏稅以及在國際租稅系統中加強信任與公平的使命，OECD在今天2/13發布了一個適用於世界各國的”全球自動交換資訊準則”

由OECD與G20會員國共同發展的準則，要求司法管轄區從其金融機構獲取資訊，並依年度基準向其他司法管轄區自動交換這些資訊。它規定了要交換的金融賬戶信息、需要提交報告的金融機構、應涵蓋的賬戶種類和納稅人類型，以及金融機構的一般善良管理人應盡的盡職調查程序。

經合組織將於澳大利亞悉尼2月22-23日的G20財長會議上正式提呈簽署該準則。 G20在2013年邀請OECD制定關於信息交換的全球標準，並持續推動全球租稅透明化。 OECD秘書長安赫爾•古里亞說：呈現了新的標準， “此新準則的提呈，是真正遊戲規則的改變。世界金融體系的全球化大大簡化人們從事，持有與管理他們的海外投資。這個準則會快速啟動國際租稅合作，讓各國政府在尋求保護其稅收制度的完整性和打擊逃稅時能回到一個更平等的基礎。

此準則廣泛借鑒了先前OECD在資訊自動交換息的工作內容。它集成了已在歐盟區域進行的進度以及正努力加強全球反洗錢標準。它也認同了FATCA條款在G20各國間資訊自動交換的促進作用。

有超過40個國家宣示要盡早適用該準則，OECD的全球論壇讓全球121個立法轄區聯結起來。並且被G20所委任要監督和審視準則的實施。 OECD希望在2014年9月的G20財長會議，能就此準則發布一實行細則以及實際資訊交換的技術性執行方案。

A] Reportable Account: 應通報帳戶，包含：

a) the name, address, TIN and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is an Account Holder and that, after application of due diligence procedures consistent with the Annex, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, and TIN of the Entity and the name, address,TIN and date and place of birth of each Reportable Person; 個人的姓名、地址TIN（Taxpayer Identification Number 納稅人編號）出生地，若是法人則是帳戶擁有人的資料，若經銀行確認有多人操控則須通報
b) the account number (or functional equivalent in the absence of an account number);帳號 (或在帳號存續中功能相同)
c) the name and identifying number (if any) of the Reporting Financial Institution;通報的金融機構的名稱與辨識數量(若有的話)
d) the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year or period, the closure of the account; 帳戶的餘額或價值(包含 現金價值的保險契約或年金契約，現金或解約價值) 在相關當年底前或其他適當的通報期間，或當年渡期間已關帳，帳戶的終止
e) in the case of any Custodial Account: 監管帳戶:
(1) the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and 當年度或相關通報期間的全部毛額:像利息、股利、資產所產生的其他收入
(2) the total gross proceeds from the sale or redemption of property paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder; 當年度或相關通報期間，資產利得或由通報金融機構為帳戶持有人之監管，仲介、委託，代理等而來
f) in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period;and當年度或相關通報期間，保管帳戶的利息
g) in the case of any account not described in subparagraph 2(e) or (f), the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period. 除了上述e, f所說明以外的任何帳戶，當年度或相關通報期間，合計所有產生的回贖給付 G20財長會議紀錄全文。請參閱：http://www.obu.com.tw/news_02_20140312.php